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.

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

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