Tax

AD Bly Groundworks and Civil Engineering Ltd & Anor v Revenue and Customs (CORPORATION TAX - whether provisions in company's accounts in respect of liabilities to make future pension payments were deductible expenses incurred wholly and exclusively for the purposes of a trade)

[2024] UKUT TCC 104Upper Tribunal (Tax & Chancery)2024

“CORPORATION TAX - whether provisions in company's accounts in respect of liabilities to make future pension payments were deductible expenses incurred wholly and exclusively for the purposes of a tra…”

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