Centrica Overseas Holdings Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0200 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Fancourt and Judge Jonathan Cannan on 18 August 2021
Read full decision in
CORPORATION TAX – s1219 Corporation Tax Act 2009 – company with investment business – expenditure in connection with disposal of assets – whether expenses of management of the company’s investment business – whether expenditure was capital in nature
Published 26 August 2021