UTTC CORPORATION TAX – appeal in FTTx against amendments made by closure notices – jurisdiction – claim for terminal loss relief – denied in closure notices relating to other years – whether jurisdiction to consider the appeal – no – appeal to Upper Tribunal dismissed
[2014] UKUT 488 (TCC), [2014] BTC 529, [2015] STC 563
Bailii
England and Wales
Corporation Tax
Updated: 24 December 2021; Ref: scu.539406
