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Corporation Tax - whether expense not wholly and exclusively for purposes of trade and disallowed by s54 Corporation Tax Act 2009 - yes �� whether s1290 Corporation Tax Act 2009 excluding deductions for expenses in respect of employee benefit contributions applicable - no - appeal dismissed
Rory Mullan QC, instructed by Charterhouse (Accountants) Limited, for the Appellants
Rebecca Murray, counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents
With the consent of the parties, the form of the hearing was V (video) using the Tribunal video hearing service.� It was attended remotely by counsel and representatives of the Appellants and Respondents.
We were provided with a hearing bundle (2830 pages), an authorities bundle (438 pages) and, in addition, two skeleton arguments of 14 pages each, all in electronic form (PDF).�
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