United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Fidex Limited v Revenue & Customs [2014] UKUT 454 (TCC) (13 November 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/454.html
Cite as: [2014] STI 3425, [2014] UKUT 454 (TCC), [2014] BTC 530, [2015] STC 702

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Fidex Limited v Revenue & Customs [2014] UKUT 454 (TCC) (13 November 2014)

Procedure - appeal against closure notice - reliance on grounds for amendment not stated in closure notice- Tower McCashback considered Corporation tax – loan relationships – application of paragraph 13 Sch9 FA 1996 to debit arising under para19A

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