Electronics Ltd v HM Inspector of Taxes: SCIT 13 Apr 2005

SCIT TERMINAL LOSS RELIEF – global electronics business operating in the UK through several independently-managed divisions – whether a single trade carried on in the UK – yes, but even if wrong factory closures did not amount to the cessation of separate trades

Citations:

[2005] UKSPC SPC00476

Links:

Bailii

Corporation Tax

Updated: 01 July 2022; Ref: scu.228320