Procedure – appeal against closure notice – reliance on grounds for amendment not stated in closure notice – Tower McCashback considered Corporation tax – loan relationships – application of paragraph 13 Sch9 FA 1996 to debit arising under para19A
[2014] UKUT 454 (TCC)
Bailii
Finance Act 1996
England and Wales
Citing:
Appeal From – Fidex Ltd v Revenue and Customs FTTTx 2-Apr-2013
FTTTx CORPORATION TAX – loan relationships – debit under paragraph 19A, Schedule 9, Finance Act 1996 in respect of the difference in the accounting value of loan relationships on a change of accounting practice – . .
Cited by:
Appeal from – Fidex Ltd v HM Revenue and Customs CA 21-Apr-2016
‘This appeal is concerned with a tax avoidance scheme called Project Zephyr. The object of this scheme was to create a loss of around 84 million Euros in the hands of the appellant (‘Fidex’) which would be available for group relief throughout the . .
Lists of cited by and citing cases may be incomplete.
Corporation Tax, Taxes Management
Updated: 24 December 2021; Ref: scu.539408
