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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> MW High Tech Projects UK Ltd v Revenue & Customs (CORPORATION TAX - claim for Research and Development Expenditure Credit) [2023] UKFTT 1040 (TC) (05 December 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC09011.html
Cite as: [2023] UKFTT 1040 (TC)
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| Decision Number: | TC 09011 |
| Appellant: | MW HIGH TECH PROJECTS UK LIMITED |
| Respondent: | His Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
ANNE REDSTON |
| Date Of Decision: | 05/12/2023 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | CORPORATION TAX - claim for Research and Development Expenditure Credit - company filed accounts on basis that it was not operating as a going concern - HMRC refused claim in reliance on Corporation Tax Act 2009, s 104S and s 104T - meaning of those provisions - whether accounts were incorrect - accounting and auditing standards considered - whether prior period adjustment and if so, its effect - whether subsequent change to the law relevant - appeal dismissed |