Case Law

Dawsongroup Ltd v R & C Commrs 2010 EWHC 1061 (Ch) expenses incurred in de-listing from the stock exchange were not expenses of management.

Surrenders of losses under the group relief provisions/recharge payments and the expenses of management 89TACD2023

Appeal against the Revenue Commissioners’ assessment disallowing “expenditure of management” expenses for corporation tax loss relief. 48TACD2024