Quinn (London) Limited v Revenue and Customs (Procedure : Corporation Tax – Consideration of Whether The Appellant Is Not Entitled To ‘Enhanced Research and Development Allowances’..: FTTTx 27 Oct 2021

CORPORATION TAX – consideration of whether the Appellant is not entitled to ‘enhanced research and development allowances’ under Chapter 2 of Part 12 of the Corporation Tax Act 2009 because the relevant expenditure for which this relief is claimed is ‘otherwise met directly or indirectly by a person other than the company’ under s 1138(1)(c) of that Act – appeal allowed in principle

Citations:

[2021] UKFTT 437 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 24 March 2022; Ref: scu.671518