Corporation tax – lump sum paid for release of annuity – deductible expense – obligation to pay annuity assumed on transfer of partnership business – whether revenue or capital
Citations:
[2009] UKFTT 318 (TC), [2010] SFTD 284, [2010] STI 378
Links:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 05 October 2022; Ref: scu.409116