FTTTx Corporation Tax – Novation of swaps from transferor within the regime of FA 2002 to transferee in the same group but not yet within that regime – whether adjustments to return precluded by issue of closure notice in error – application of paragraph 28 Schedule 26 – treatment of existing accruals at the time of the novation if the novation was disregarded – secondary computational issue – Appeal dismissed
[2013] UKFTT 216 (TC)
Bailii
England and Wales
Corporation Tax
Updated: 13 January 2022; Ref: scu.472796
