White, Sara
May 2014
Accountancy;May2014, Vol. 152 Issue 1449, p30
Trade Publication
The article discusses Howden Joinery Group PLC & Anor v R & C Commissioners, where First Tier Tax Tribunal (FTT) part-ruled in favour of kitchen supplier Howden Joinery (HJ), former owner of Mullard Furniture Industries (MFI), in a 183 million British pounds management expenses dispute. The FTT part-allowed appeal of HJ against refusal of Her Majesty's Revenue and Customs (HMRC) to allow some expenses and provisions resulting from rental guarantees, as deductible management expenses.


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