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Bristol and West Plc v Revenue and Customs: FTTTx 8 Apr 2013

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

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