The Weekly Law Reports
[2023] 1 WLR 316
Court of Appeal
*Centrica Overseas Holdings Ltd
v
Revenue and Customs Commissioners
[2022] EWCA Civ 1520
2022 Oct 26, 27; Nov 18
Newey, Singh LJJ, Sir Launcelot Henderson
Revenue— Corporation tax— Profits, computation of— Taxpayer company incurring professional fees associated with sale of subsidiary— Whether such fees “expenses of a capital nature” so as to preclude their deduction as expenses of management—
Corporation Tax Act 2009 (c 4), s 1219(3)(a)
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