(1) A D BLY GROUNDWORKS AND CIVIL ENGINEERING LIMITED (2) CHR TRAVEL LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00104 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Ashley Greenbank and Judge Thomas Scott 22 April 2024
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CORPORATION TAX – whether provisions in company’s accounts in respect of liabilities to make future pension payments were deductible expenses incurred wholly and exclusively for the purposes of a trade – whether deductions excluded under section 1290 Corporation Tax Act 2009 – appeal dismissed
Published 22 April 2024