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

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

Court: FTTTx
Date: 19-Nov-2013
Statutes: Finance Act 2003
Links: Bailii,
References: [2013] UKFTT 674 (TC),

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