Relkobrook Ltd v HM Inspector of Taxes: SCIT 15 Dec 2004

SCIT PROCEDURE – postponement of hearing – taxpayer failing to comply with directions and not preparing itself for hearing – postponement refused
CORPORATION TAX – relief for compensation payment and pension contribution – no evidence of payment within relevant year of account – compensation payment gratuitous – relief correctly refused – appeal dismissed

Citations:

[2004] UKSC SPC00452

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 28 June 2022; Ref: scu.221421