The Commissioners for HM Revenue and Customs v Leekes Limited: [2016] UKUT 0320 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Roth and Judge Bishopp on 12 July 2016.

Read the full decision in The Commissioners for HM Revenue and Customs v Leekes Limited: [2016] UKUT 0320 (TCC).

CORPORATION TAX — acquisition of company with accrued losses by company carrying on similar trade — whether acquirer entitled to set losses against income of enlarged group — ICTA ss 337, 343, 393 — losses to be set only against income of predecessor’s trade — appeal allowed

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.