Decision Number: | TC 08376 |
Appellant: | MEGABLUE TECHNOLOGIES LTD (IN LIQUIDATION) |
Respondent: | Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Charles HELLIER |
Date Of Decision: | 18/01/2022 |
Main Category: | PROCEDURE |
Main Subcategory: | Other |
Notes: | Corporation tax: R&D tax credits - HMRC guidance - appeal against amendment to claim on grounds of fairness and unreasonableness on the part of HMRC |