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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 Unicorn Tankships (428) Limited [2021] UKUT 109 (TCC) (7 May 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/109.html
Cite as: [2021] STC 1894, [2021] BTC 524, [2021] UKUT 109 (TCC)
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Revenue and Customs v Unicorn Tankships (428) Limited [2021] UKUT 109 (TCC) (7 May 2021)
Tonnage Tax - interpretation of Paragraph 85 Schedule 22 Finance Act 2000 - whether company leaving tonnage tax regime liable to balancing charge under Capital Allowances Act 2001 on sale of assets following exit - no - appeal dismissed
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