BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?
No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!
 |
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] | |
United Kingdom Upper Tribunal (Tax and Chancery Chamber) |
||
|
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Benham (Specialist Cars) Ltd (CORPORATION TAX : business assets roll-over relief) [2017] UKUT 389 (TCC) (11 October 2017) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/389.html Cite as: [2017] UKUT 389 (TCC) |
||
[New search] [Printable PDF version] [Help]
Revenue and Customs v Benham (Specialist Cars) Limited (CORPORATION TAX ) [2017] UKUT 389 (TCC) (11 October 2017)
CORPORATION TAX - declaration under s.153A TCGA 1992 (business assets roll-over relief) ceasing to have effect - s.153A(4) providing that all necessary adjustments shall be made - whether that provides for a 'freestanding' power - no - whether decision notice by HMRC can be treated as discovery assessment - no - appeal dismissed.
A HTML version of this file is not available click here or view below the pdf version : 389.pdf
