JTI ACQUISITIONS COMPANY (2011) LIMITED v THE COMMISSIONERS FOR HIS MAJESTY鈥橲 REVENUE AND CUSTOMS [2023] UKUT 00194 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Brannan on 07 August 2023
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CORPORATION TAX 鈥� whether FTT correct to hold loan had unallowable purpose under sections 441 and 442 CTA 2009 鈥� yes 鈥� appeal dismissed