The Commissioners for HM Revenue and Customs v Dundas Heritable Limited: [2019] UKUT 0208 (TCC)

Upper Tribunal Tax and Chancery decision of Lord Tyre and Judge Dean on 2 July 2019.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
2 July 2019
Category:
Tax
Release date:
2 July 2019

Read the full decision in The Commissioners for HM Revenue and Customs v Dundas Heritable Limited: [2019] UKUT 0208 (TCC).

CORPORATION TAX –– capital allowances – time limit for claims – Finance Act 1998, Schedule 18, paragraph 82 – claims for capital allowances submitted more than 12 months after filing dates – notice of enquiry given – whether claims timeous because submitted before enquiry completed – yes – appeal refused.

Updates to this page

Published 2 July 2019

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