FTTTx CORPORATION TAX – ASSESSMENT – DEDUCTION FOR EXPENDITURE – Was the expenditure incurred wholly and exclusively for its Schedule A business – No – Was the Appellant a Charity – No – Appeal dismissed
 UKFTT 71 (TC),  SFTD 515
England and Wales
Cited – Prudential Assurance Co Ltd v Inland Revenue Commissioners ChD 2002
The taxpayer company had entered into two contracts on the same day. The contracts involved a taxpayer buying a freehold property from developers coupled with a separate development agreement under which the developers would complete construction . .
At FTTTx – Helena Partnerships Ltd v HM Revenue and Customs CA 9-May-2012
The company had undertaken substantial building works and sought associated tax relief. The court was asked whether, following a change in the company’s memorandum and articles of association, the company, a registered social landlord, remained a . .
These lists may be incomplete.
Updated: 24 February 2021; Ref: scu.408925