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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Benham (Specialist Cars) Ltd (CORPORATION TAX : business assets roll-over relief) [2017] UKUT 389 (TCC) (11 October 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/389.html
Cite as: [2017] UKUT 389 (TCC)
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Revenue and Customs v Benham (Specialist Cars) Limited (CORPORATION TAX ) [2017] UKUT 389 (TCC) (11 October 2017)
CORPORATION TAX - declaration under s.153A TCGA 1992 (business assets roll-over relief) ceasing to have effect - s.153A(4) providing that all necessary adjustments shall be made - whether that provides for a 'freestanding' power - no - whether decision notice by HMRC can be treated as discovery assessment - no - appeal dismissed.
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