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) >> Revenue And Customs v Leekes Ltd [2016] UKUT 320 (TCC) (12 July 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/320.html
Cite as: [2016] STC 1970, [2016] BTC 513, [2016] STI 2204, [2016] UKUT 320 (TCC)

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Revenue And Customs v Leekes Ltd [2016] UKUT 320 (TCC) (12 July 2016)

CORPORATION TAX — acquisition of company with accrued losses by company carrying on similar trade — whether acquirer entitled to set losses against income of enlarged group — ICTA ss 337, 343, 393 — losses to be set only against income of predecessor’s trade — appeal allowed

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