Turners (Soham) Ltd v Revenue and Customs (Income Tax/Corporation Tax : Exemptions and Reliefs): FTTTx 26 Feb 2019

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 131 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 17 October 2022; Ref: scu.635733