Shinelock Ltd v Revenue & Customs (CORPORATION TAX - capital gain realised on sale of property) [2021] UKFTT 320 (TC) (07 September 2021)

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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

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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)