JTI Acquisitions Company (2011) Ltd (appellant) v HM Revenue and Customs (respondent)
Wednesday 15 – Thursday 16 May 2024
By Appellant’s Notice, filed on 13 November 2023, the Appellant appeals the decision, dated 7 August 2023 of the Upper Tribunal (Tax Chamber) in which they dismissed an appeal against the decision of the First Tier Tribunal that a loan had had an unallowable purpose under sections 441 and 442 of the Corporation Tax Act 2009.
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