BARCLAYS BANK PLC v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2026] UKUT 00212 (TCC)
Upper Tribunal Tax and Chancery Decision of MR JUSTICE MICHAEL GREEN and JUDGE JONATHAN CANNAN on 08 June 2026
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Corporation Tax – loan relationships – whether the FTT was entitled to find that the accounting treatment of reserve capital instruments issued by the bank was non-compliant with generally accepted accounting practice
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Published 8 June 2026