Revenue and Customs v Dundas Heritable Ltd: UTTC 2 Jul 2019

CORPORATION TAX — capital allowances – time limit for claims – Finance Act 1998, Schedule 18, paragraph 82 – claims for capital allowances submitted more than 12 months after filing dates – notice of enquiry given – whether claims timeous because submitted before enquiry completed – yes – appeal refuse

Citations:

[2019] UKUT 208 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 14 July 2022; Ref: scu.639528