Centrica Overseas Holdings Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0200 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Fancourt and Judge Jonathan Cannan on 18 August 2021
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CORPORATION TAX – s1219 Corporation Tax Act 2009 – company with investment business – expenditure in connection with disposal of assets – whether expenses of management of the company’s investment business – whether expenditure was capital in nature