Decision Number: |
TC 02278 |
Appellant:
|
McLaren Racing Limited |
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Charles HELLIER
|
Date Of Decision:
|
07/09/2012 |
Main Category:
|
INCOME TAX/CORPORATION TAX |
Main Subcategory:
|
Profits |
Notes:
|
Corporation Tax – computation of trading profits – s 74 TA 1988 deductibility of penalty imposed by motoring organisation and not by statute – appeal allowed |
Decision(s) to Download:
|
TC02278.pdf
|