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First-tier Tribunal (Tax) |
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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Megablue Technologies Ltd v Revenue & Customs (Corporation tax: D tax credits - HMRC guidance) [2022] UKFTT 24 (TC) (18 January 2022) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08376.html Cite as: [2022] UKFTT 24 (TC) |
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Decision Number: | TC 08376 |
Appellant: | MEGABLUE TECHNOLOGIES LTD (IN LIQUIDATION) |
Respondent: | Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Charles HELLIER |
Date Of Decision: | 18/01/2022 |
Main Category: | PROCEDURE |
Main Subcategory: | Other |
Notes: | Corporation tax: R&D tax credits - HMRC guidance - appeal against amendment to claim on grounds of fairness and unreasonableness on the part of HMRC |