Spring Salmon and Seafood Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0488 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren on 29 October 2014.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 29 October 2014

Read the full decision in Spring Salmon and Seafood Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0488 (TCC).

CORPORATION TAX – appeal in F-tT against amendments made by closure notices – jurisdiction – claim for terminal loss relief – denied in closure notices relating to other years – whether jurisdiction to consider the appeal – no – appeal to Upper Tribunal dismissed.

Published 1 December 2016