Spring Salmon & Seafood Ltd v Revenue and Customs Commissioners  BTC 529
 UKUT 0488 (TCC)
Upper Tribunal (Tax and Chancery Chamber)
Mr Justice Warren
Decision released 29 October 2014
Corporation tax – Appeal in FTT against amendments made by closure notices – Jurisdiction – Claim for terminal loss relief – Denied in closure notices relating to other years – Whether jurisdiction to consider the appeal – No – Appeal to Upper Tribunal dismissed.