The Union Castle Mail Steamship Company Ltd v Revenue and Customs: FTTTx 4 Dec 2020

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:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 22 November 2022; Ref: scu.661825