Upper Tribunal Tax and Chancery decision of Mr Justice Barling and Judge Hellier on 13 November 2014.
Read the full decision in Fidex Limited v The Commissioners for HM Revenue and Customs:  UKUT 0454 (TCC).
Procedure - appeal against closure notice - reliance on grounds for
amendment not stated in closure notice- Tower McCashback considered
Corporation tax – loan relationships – application of paragraph 13 Sch9 FA
1996 to debit arising under para19A.
Release date: 13 November 2014
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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