GMGRM North Ltd and Others, Regina (on The Application of) v Ritchie (Revenue and Customs) and Another: CA 19 Jun 2014

Appellants’ renewed application for permission to appeal against an order refusing permission to apply for judicial review of the decision of the respondents in which they refused to exercise their statutory discretion to permit adjustments to claims made for corporation tax group relief outside the ordinary statutory time limits for such claims provided for in the Finance Act 1998.

[2014] EWCA Civ 844
Finance Act 1998
England and Wales

Corporation Tax

Updated: 04 December 2021; Ref: scu.526736