Howden Joinery Group Plc; Howden Joinery Ltd  TC 03396
 UKFTT 257 (TC)
Croner-i understands this decision is to be appealed.
Judge Rachel Short, Mr Andrew Perrin
Decision released 13 March 2014
Corporation tax – Expenses of management – Rental guarantee payments, lump sum release payments, and accounting provision for future guarantee liabilities made by former holding company of property-holding subsidiary – Whether expenses of management – Whether capital in nature – ICTA 1988, s. 75 – Appeal allowed in part.