[2026] UKUT 00300 (TCC) HMRC v Quillan
Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Brannan on 6 August 2026.
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INCOME TAX – section 415 Income Tax (Trading and Other Income) Act 2005 – whether director’s loan account was “written off” – yes – in which year did the write-off occur - 2018/19 – Appeal allowed
Updates to this page
Published 6 August 2026