Tribunal allows company’s appeal and confirms that the four-year time limit does not apply to corporation tax self-assessment returns – RPC Tax Take

Posted January 13th, 2016 in corporation tax, news, time limits by sally

‘In Bloomsbury Verlag GmbH v HMRC [2015] UKFTT 660 (TC),the First-tier Tribunal (Tax and Chancery) (FTT) has held that the four-year time limit does not apply to corporation tax self-assessment returns and that trading losses can be carried forward even though they were not included in a return.’

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RPC Tax Take, 8th January 2016

Source: www.rpc.co.uk