CORPORATION TAX – appeal against amendments made by closure notices – jurisdiction – claim for terminal loss relief – denied in closure notices relating to other years not under appeal – whether jurisdiction to consider in this appeal – no – claim that tax already paid – amended to ‘nil’ by closure notices under appeal – whether jurisdiction – yes subject to undetermined point on abuse of process
[2013] UKFTT 320 (TC)
Bailii
England and Wales
Corporation Tax
Updated: 17 November 2021; Ref: scu.513462
