(1) A D BLY GROUNDWORKS AND CIVIL ENGINEERING LIMITED (2) CHR TRAVEL LIMITED v THE COMMISSIONERS FOR HIS MAJESTY바카라 사이트™S REVENUE AND CUSTOMS [2024] UKUT 00104 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Ashley Greenbank and Judge Thomas Scott 22 April 2024
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CORPORATION TAX 바카라 사이트“ whether provisions in company바카라 사이트™s accounts in respect of liabilities to make future pension payments were deductible expenses incurred wholly and exclusively for the purposes of a trade 바카라 사이트“ whether deductions excluded under section 1290 Corporation Tax Act 2009 바카라 사이트“ appeal dismissed