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First-tier Tribunal (Tax)


You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Shinelock Ltd v Revenue & Customs (CORPORATION TAX - capital gain realised on sale of property) [2021] UKFTT 320 (TC) (07 September 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08261.html
Cite as: [2021] STI 2304, [2021] UKFTT 320 (TC)

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Decision Number: TC 08261
Appellant: Shinelock Ltd
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Jeanette Zaman
Date Of Decision: 07/09/2021
Main Category: PROCEDURE
Main Subcategory: Other
Notes: CORPORATION TAX - capital gain realised on sale of property - whether payment to director/former shareholder who was controlling party was deductible - jurisdiction in circumstances where no claim made to use loan relationship deficit before issue of closure notice or expiry of two year time limit - whether payment was a distribution - whether amount deductible as expense or loss from non-trading loan relationship - appeal dismissed
PDF Copy:                                 [2021] UKFTT 320 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08261.html