Bluesparkle Ltd v Revenue and Customs: FTTTx 12 Jan 2012

Corporation tax – whether ‘premium’ in sale agreement revenue or capital – whether expenditure wholly and exclusively for purposes of trade – s74 ICTA 1988 – appeal dismissed

[2012] UKFTT 45 (TC)
Bailii
England and Wales

Corporation Tax

Updated: 14 January 2022; Ref: scu.450782