Tonnage Tax – interpretation of Paragraph 85 Schedule 22 Finance Act 2000 – whether company leaving tonnage tax regime liable to balancing charge under Capital Allowances Act 2001 on sale of assets following exit – no – appeal dismissed
[2021] UKUT 109 (TCC)
Bailii
England and Wales
Updated: 03 July 2021; Ref: scu.662820
