QUINN (LONDON) LIMITED v Revenue & Customs (PROCEDURE : CORPORATION TAX � consideration of whether the Appellant is not entitled to "enhanced research and development allowances"...)

CORPORATION TAX - consideration of whether the Appellant is not entitled to �enhanced research and development allowances� under Chapter 2 of Part 12 of the Corporation Tax Act 2009 because the relevant expenditure for which this relief is claimed is �otherwise met directly or indirectly by a person other than the company� under s 1138(1)(c) of that Act - appeal allowed in principle

The hearing took place on 10 and 11 June 2020.   With the consent of the parties, the hearing was on the Tribunal video platform.� A face to face hearing was not held because of the restrictions imposed as a result of the coronavirus pandemic.� Prior notice of the hearing had been published on the gov.uk website, with information about how representatives of the media or members of the public could apply to join the hearing remotely in order to observe the proceedings.� As such, the hearing was held in public.

Mr Francis Fitzpatrick QC, counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs for the Respondents (�HMRC�)

             The question of whether the claimed expenditure falls within s 1138(1)(c), therefore, is the only issue in this appeal.� Section 1138 reads as follows:

(1) For the purposes of this Part a company�s expenditure is treated as subsidised -