BEST ON CONVENIENCE STORE(a firm) v Revenue & Customs (Income Tax and VAT final decision on quantum following release of Tribunal's "in principle" decision) [2022] UKFTT 159 (TC) (09 May 2022)
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BEST ON CONVENIENCE STORE(a firm) v Revenue & Customs (Income Tax and VAT final decision on quantum following release of Tribunal's "in principle" decision) [2022] UKFTT 159 (TC) (09 May 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08486.html Cite as:
[2022] UKFTT 159 (TC)
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Decision Number:
TC 08486
Appellant:
BEST ON CONVENIENCE STORE
(a firm)
Respondent:
Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Nicholas Aleksander
Date Of Decision:
09/05/2022
Main Category:
PROCEDURE
Main Subcategory:
Other
Notes:
Income Tax and VAT - final decision on quantum following release of Tribunal's "in principle" decision - new evidence introduced after hearing - treatment of capital losses arising on closure of business