Fidex Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0454 (TCC)

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: [2014] 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.

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