Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Greenbank on 10 June 2016.
Read the full decision in Spring Capital Limited v The Commissioners for HM Revenue and Customs:  UKUT 0264 (TCC).
CORPORATION TAX – validity of amendment to return made under paragraph
34(2A) Schedule 18 Finance Act 1998 - appeal dismissed
22 February 2017
Release date: 10 June 2016
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
Don’t include personal or financial information like your National Insurance number or credit card details.