Hamilton & Kinneil (Archerfield) Ltd/Archerfield Estates Ltd/H&K Enterprises Ltd v Commissioners for Her Majesty's Revenue and Customs

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Title Hamilton & Kinneil (Archerfield) Ltd/Archerfield Estates Ltd/H&K Enterprises Ltd v Commissioners for Her Majesty's Revenue and Customs
Document type Judgment
Court First-tier Tribunal (Tax Chamber)
Handed down 10 Apr 2014
Case number TC 03485
Category Income Tax/Corporation Tax
Subcategory Exemptions and reliefs
Category Income Tax/corporation Tax
Subcategory Losses
Link to this judgment https://caselaw.nationalarchives.gov.uk/tna.v62py8np
Find Case Law Identifier v62py8np