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:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 14 July 2022; Ref: scu.639528