CORPORATION TAX – computation of profits – deductions for replacement of tools – implements, utensils, articles – s 68 CTA 2009 and s 74(1)(d) TA88; mistake claim -para 51A Sch 18 FA 98 whether generally prevailing practice.
Citations:
[2019] UKFTT 391 (TC)
Links:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 10 July 2022; Ref: scu.639127
