Spring Salmon and Seafood Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0488 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren on 29 October 2014.

Read the full decision in Spring Salmon and Seafood Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0488 (TCC).

CORPORATION TAX – appeal in F-tT against amendments made by closure notices – jurisdiction – claim for terminal loss relief – denied in closure notices relating to other years – whether jurisdiction to consider the appeal – no – appeal to Upper Tribunal dismissed.

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