Metso Paper Bender Forrest Ltd and Another v Revenue and 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

Citations:

[2013] UKFTT 674 (TC)

Links:

Bailii

Statutes:

Finance Act 2003

Jurisdiction:

England and Wales

Corporation Tax

Updated: 03 September 2022; Ref: scu.518621