AMENDMENTS TO COMPANY TAX RETURN UPHELD

摘要

In the case of Spring Capital Ltd v Revenue and Customs [2016] UKUT 264, the seafood trade company appealed against the FTT's finding in Spring Capital Ltd [2015] UKFTT 0066. This had determined that a consequential amendment made to its 2008 tax return under Finance Act 1998 (FA 1998), Sch 18, para 34(2A) was valid.