Shinelock Limited v The Commissioners for HM Revenue and Customs [2023] UKUT 00107 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Thomas Scott and Judge Asley Greenbank on 15 May 2023

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 17 May 2023

• Category: Tax
• Release date: 15 May 2023

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CORPORATION TAX 바카라 사이트� chargeable gain on disposal of property 바카라 사이트� whether payment made by disposing company to controlling party was a deductible loan relationship debit 바카라 사이트� whether such payment was a distribution 바카라 사이트� whether FTT decided issues on basis of arguments which had not been pleaded 바카라 사이트� raising 바카라 사이트渘ew바카라 사이트� issues in an FTT hearing 바카라 사이트� appeal dismissed

Published 17 May 2023