Shinelock Ltd v Revenue & Customs (CORPORATION TAX - capital gain realised on sale of property) [2021] UKFTT 320 (TC)
Notes: CORPORATION TAX - capital gain realised on sale of property - whether payment to director/former shareholder who was controlling party was deductible - jurisdiction in circumstances where no claim made to use loan relationship deficit before issue of closure notice or expiry of two year time limit - whether payment was a distribution - whether amount deductible as expense or loss from non-trading loan relationship - appeal dismissed
Cited in 2 later judgments