WT Banks and Co (Farming) Ltd v Revenue and Customs (Corporation Tax): FTTTx 15 May 2021

(a) was the Appellant a debtor under a loan relationship; (b) had the Appellant made a loan to a participator within s455 CTA 2010
[2021] UKFTT 155 (TC)
Bailii
England and Wales

Updated: 08 October 2021; Ref: scu.663742