CORPORATION TAX, CAPITAL GAINS TAX, INCOME TAX – expenditure allowable under s38(1)(b) of TCGA 1992 – penalties imposed under s95 of TMA 1970 – interaction of s393A of ICTA 1988, paragraphs 58 and 59 of Schedule 18 FA 1998 and Schedule 1A of TMA 1970 in relation to carry back of losses for corporation tax – appeal dismissed
Citations:
[2022] UKUT 84 (TCC)
Links:
Statutes:
Jurisdiction:
England and Wales
Taxes Management
Updated: 03 June 2022; Ref: scu.677618