The Commissioners for HM Revenue and Customs v Benham (Specialist Cars) Limited: [2017] UKUT 0389 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Bishopp on 11 October 2017.
Read the full decision in .
CORPORATION TAX 鈥� declaration under s.153A TCGA 1992 (business assets roll-over relief) ceasing to have effect 鈥� s.153A(4) providing that all necessary adjustments shall be made 鈥� whether that provides for a 鈥榝reestanding鈥� power 鈥� no 鈥� whether decision notice by HMRC can be treated as discovery assessment 鈥� no 鈥� appeal dismissed.