Ocean Developments Ltd v The Commissioners for Her Majesty's Revenue & Customs, TC 06348
| Jurisdiction | UK Non-devolved |
| Judge | Richard THOMAS |
| Judgment Date | 20 February 2018 |
| Neutral Citation | [2018] UKFTT 0090 (TC) |
| Respondent | The Commissioners for Her Majesty's Revenue & Customs |
| Appellant | Ocean Developments Ltd |
| Reference | TC 06348 |
| Court | First-tier Tribunal (Tax Chamber) |
[2018] UKFTT 0090 (TC)
TC06348
Appeal number:TC/2017/00726
CORPORATION TAX – application for permission to appeal late: granted -
application for exclusion of “without prejudice” material: withdrawn – application
for reclassification of case from complex to standard: refused.
FIRST-TIER TRIBUNAL
TAX CHAMBER
OCEAN DEVELOPMENTS LTD
Appellant
- and -
THE COMMISSIONERS FOR HER
MAJESTY’S
Respondents
REVENUE & CUSTOMS
TRIBUNAL:
JUDGE RICHARD THOMAS
Sitting in public at Taylor House, London EC1 on 8 February 2018
Mr Michael Firth of counsel, instructed by Morgan, Rose for the Appellant
Mr Brian Horton, of HMRC Solicitor’s Office and Legal Services, for the
Respondents
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