The Commissioners for HM Revenue and Customs v Smith and Nephew Overseas Ltd and Others: [2018] UKUT 0393 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Fancourt and Judge Thomas Scott on 29 November 2018.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 29 November 2018

• Category: Tax
• Release date: 29 November 2018

Read the full decision in .

CORPORATION TAX 바카라 사이트� change in functional currency following reorganisation 바카라 사이트� whether relevant accounts complied with UK generally accepted accounting practice 바카라 사이트� yes 바카라 사이트� whether 바카라 사이트渆xchange losses바카라 사이트� arose 바카라 사이트� yes 바카라 사이트� whether exchange differences fairly represented losses arising to the company under Finance Act 1996, s.84(1) 바카라 사이트� yes 바카라 사이트� appeal dismissed.

Published 29 November 2018