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Decision Number: |
TC 07306 |
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Appellant:
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Oriel Developments Limited |
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Respondent:
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The Commissioners For Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Tony BEARE
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Date Of Decision:
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02/08/2019 |
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Main Category:
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PROCEDURE |
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Main Subcategory:
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Other |
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Notes:
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CORPORATION TAX – Claim for chargeable gains rollover relief (following a compulsory purchase) in respect of expenditure on constructing buildings on land already held – conclusion that such expenditure did not amount to “acquiring other land” for the purpose of the relief and therefore that the claim was invalid but that the discovery assessment issued by the Respondents in this respect was based on a discovery which was “stale” and was therefore invalid – appeal upheld |
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Decision(s) to Download:
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TC07306.pdf 
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