Metso Paper Bender Forrest Ltd and Another -v- Revenue & Customs; FTTTx 19 Nov 2013

References: [2013] UKFTT 674 (TC)
Links: Bailii
CORPORATION TAX – Exemptions and reliefs – Schedule 23 Finance Act 2003 – does option have to be acquired, as a matter of fact, by reason of employment with the employer company – yes – appeal dismissed
Statutes: Finance Act 2003

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