Revenue and Customs v Woodstream Europe Ltd (CORPORATION TAX – change in functional currency) [2018] UKUT 398 (TCC) (29 November 2018)

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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) >> Revenue and Customs v Woodstream Europe Ltd (CORPORATION TAX – change in functional currency) [2018] UKUT 398 (TCC) (29 November 2018)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2018/398.html
Cite as: [2018] UKUT 398 (TCC)

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The Commissioners for HM Revenue and Customs v Woodstream Europe Ltd (Tax) [2018] UKUT 398 (TCC) (29 November 2018)

CORPOR.4TIOX TAX - change in functional currency following reorganisation - whether relevant accounts complied with UK generally accepted accounting practice-yes - whether “exchange losses” arose - yes - whether exchange differences fairly represented losses arising to the company under Finance Act 1996, s.84(l) -yes - appeal dismissed

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2018/398.html

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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) >> Revenue and Customs v Woodstream Europe Ltd (CORPORATION TAX – change in functional currency) [2018] UKUT 398 (TCC) (29 November 2018) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2018/398.html Cite as: [2018] UKUT 398 (TCC)