[2017] UKUT 0205 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

The Honourable Lord Bannatyne

Decision released 2 June 2017

Corporation tax – Appeal against amendments made by closure notices – Denied claim for terminal loss relief – Appeal dismissed – Finance Act 1998 (FA 1998), Sch. 18 – Taxes Management Act 1970 (TMA 1970), Sch. 1A.

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