[2015] UKFTT 616 (TC)

[The appeal against this decision is reported at [2017] BTC 522.]

Judge Jennifer Dean, Mr Peter Sheppard FCIS FCIB CTA AIIT

Decision released 30 November 2015

Corporation tax – Appeal against amendments made by closure notices – Denied claim for terminal loss relief – Appeal dismissed.

  The First-tier Tribunal held that closure notices issued by HMRC in respect of the disallowance of a terminal loss relief claim were valid.


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