Issues remitted from Court of Appeal – Whether appellant should be permitted seek to amend its tax computation to reflect any unrecognised fair value reductions in its derivative contracts – Whether proposed amendment only apparent following Court of Appeal judgment – Applicable principles to be applied – Application dismissed
Citations:
[2020] UKFTT 493 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 22 November 2022; Ref: scu.661825