Chancery Division

[The appeal against this decision is reported at [2000] BTC 182.]

Ferris J.

Judgment delivered 31 July 1998.

Corporation tax – Advance corporation tax (ACT) – Surplus ACT – Carry back – Claim for 1994 made before claim for 1993 – Whether taxpayer could require claims to be satisfied in the order they were made or whether claims had to be worked out in reverse chronological order of accounting periods – Income and Corporation Taxes Act 1988, s. 239(3).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.