Ball UK Holdings Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0407 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Falk and Judge Cannan on 10 December 2018.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
10 December 2018
Category:
Tax
Release date:
10 December 2018

Read the full decision in Ball UK Holdings Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0407 (TCC) .

Corporation tax – loan relationships – change in functional currency –interpretation of FRS 23 – principles to apply in determining whether accounts were in accordance with GAAP.

Updates to this page

Published 10 December 2018

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