Expenditure under section 1044 of the Corporation Tax Act 2009 – whether taxpayer company a venture capital company within paragraph 2(a) of Article 3 of the Annex to Commission Recommendation (EC) No 2003/361
[2021] UKFTT 284 (TC)
Bailii
England and Wales
Updated: 16 October 2021; Ref: scu.667907