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) >> Spring Salmon & Seafood Ltd v Revenue and Customs [2014] UKUT 488 (TCC) (29 October 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/488.html
Cite as: [2014] UKUT 488 (TCC), [2014] BTC 529, [2015] STC 563

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Spring Salmon & Seafood Ltd v Revenue and Customs [2014] UKUT 488 (TCC) (29 October 2014)

CORPORATION TAX – appeal in F-tT against amendments made by closure notices – jurisdiction – claim for terminal loss relief – denied in closure notices relating to other years – whether jurisdiction to consider the appeal – no – appeal to Upper Tribunal dismissed

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