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
[2019] UKFTT 699 (TC)
Bailii
England and Wales

Updated: 05 May 2021; Ref: scu.646910