The Commissioners for HM Revenue and Customs v Dundas Heritable Limited: [2019] UKUT 0208 (TCC)
Upper Tribunal Tax and Chancery decision of Lord Tyre and Judge Dean on 2 July 2019.
Read the full decision in .
CORPORATION TAX –– capital allowances – time limit for claims – Finance Act 1998, Schedule 18, paragraph 82 – claims for capital allowances submitted more than 12 months after filing dates – notice of enquiry given – whether claims timeous because submitted before enquiry completed – yes – appeal refused.
Published 2 July 2019