Shinelock Limited v The Commissioners for HM Revenue and Customs [2023] UKUT 00107 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Thomas Scott and Judge Asley Greenbank on 15 May 2023

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CORPORATION TAX chargeable gain on disposal of property whether payment made by disposing company to controlling party was a deductible loan relationship debit whether such payment was a distribution whether FTT decided issues on basis of arguments which had not been pleaded raising new issues in an FTT hearing appeal dismissed

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Published 17 May 2023