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