CORPORATION TAX – Group Relief – Section 154 CTA 2010 – Appointment of receivers over the whole of the property of a company – Whether Effect 2 of section 154(3) of CTA 2010 engaged? – Yes – Whether group relief could be surrendered to the Appellants? – No – Appeals dismissed
[2016] UKFTT 431 (TC), [2016] SFTD 826
Bailii
England and Wales
Corporation Tax
Updated: 04 January 2022; Ref: scu.566693
