Spring Capital Ltd v Revenue and Customs (Income Tax/Corporation Tax : Exemptions and Reliefs – Carry Forward of Losses): FTTTx 18 Nov 2019

CORPORATION TAX – carry forward of losses under section 343 ICTA 1988 – company reconstruction – quantum of losses available to be carried forward – relevant assets and liabilities test in section 343(4) and 344(5) and (6)ICTA 1988 – identifying the relevant assets and liabilities – appeal dismissed

Citations:

[2019] UKFTT 699 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 20 November 2022; Ref: scu.646910