The Commissioners for HM Revenue and Customs v Dundas Heritable Limited: [2019] UKUT 0208 (TCC)
Upper Tribunal Tax and Chancery decision of Lord Tyre and Judge Dean on 2 July 2019.
Read the full decision in .
CORPORATION TAX 鈥撯�� capital allowances 鈥� time limit for claims 鈥� Finance Act 1998, Schedule 18, paragraph 82 鈥� claims for capital allowances submitted more than 12 months after filing dates 鈥� notice of enquiry given 鈥� whether claims timeous because submitted before enquiry completed 鈥� yes 鈥� appeal refused.
Updates to this page
Published 2 July 2019