13 November 2014

UT Decision: Fidex v HMRC

Procedure – appeal against closure notice – reliance on grounds for amendment not stated in closure notice- Tower McCashback considered

Corporation tax – loan relationships – application of paragraph 13 Sch9 FA 1996 to debit arising under para19A

John Tallon QC & Charles Bradley acted for HMRC.

Click here for the full decision.

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