Public law challenge to the decision-making process of the Commissioners for Her Majesty’s Revenue and Customs (‘HMRC’). The decision in question was to refuse the appellants, all members of a property investment group of companies, headed by a publicly-listed company called Daejan Holdings plc (‘Daejan’), an extension of time to make claims to offset losses against profits and thereby reduce their tax bill.
Judges:
Rix, Arden, Kitchin LJJ
Citations:
[2012] EWCA Civ 1744, [2014] STC 56, [2013] STI 257, [2013] BTC 24
Links:
Jurisdiction:
England and Wales
Corporation Tax, Taxes Management
Updated: 10 November 2022; Ref: scu.467625
