Ball UK Holdings Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0407 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Falk and Judge Cannan on 10 December 2018.
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Corporation tax 鈥� loan relationships 鈥� change in functional currency 鈥搃nterpretation of FRS 23 鈥� principles to apply in determining whether accounts were in accordance with GAAP.
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Published 10 December 2018