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Decision Number: |
TC 05686 |
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Appellant:
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Alway Sheet Metal Ltd, Praze Consultants Ltd, JC McCahill Ltd |
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Respondent:
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The Commissioners For Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Jonathan RICHARDS
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Date Of Decision:
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24/02/2017 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Profits |
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Notes:
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CORPORATION TAX – whether payments made to employee benefit trusts are deductible in computing profits – no – whether amendments to trust deed had retrospective effect – no – whether Tribunal had jurisdiction to consider issues of estoppel or legitimate expectation – no – whether to exercise case management powers barring HMRC from defending appeal on grounds of delay – no – applicability or otherwise of s43 Finance Act 1989 and Schedule 24 Finance Act 2003 – effect of decision in Murray Group Holdings |
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Decision(s) to Download:
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TC05686.pdf 
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