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Stirling Jewellers (Dudley) Ltd v The Commissioners for Her Majesty's Revenue and Customs [2019] UKFTT 44 (TC)

Case concerning payment of corporation tax but with added postscript on the utility of ADR in this dispute
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First Tier Tax Tribunal case in relation to corporation tax.  Additional postscript on the potential utility of ADR in the context of this dispute.  Judge making clear that even if settlement had not be reached there would have been a useful clarification of the issues and a narrowing of the scope of the dispute had ADR taken place.

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