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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Centrica Overseas Holdings Limited v Revenue and Customs (CORPORATION TAX - company with investment business) [2021] UKUT 200 (18 August 2021) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/200.html Cite as: [2021] UKUT 200

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Centrica Overseas Holdings Limited v Revenue and Customs [2021] UKUT 200 (18 August 2021)

CORPORATION TAX - s1219 Corporation Tax Act 2009 - company with investment business - expenditure in connection with disposal of assets - whether expenses of management of the company's investment business - whether expenditure was capital in nature