Spring Capital Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0264 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Greenbank on 10 June 2016.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 22 February 2017

• Category: Tax
• Release date: 10 June 2016

Read the full decision in Spring Capital Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0264 (TCC).

CORPORATION TAX – validity of amendment to return made under paragraph 34(2A) Schedule 18 Finance Act 1998 - appeal dismissed

Published 22 February 2017