The test in the section, provided the conclusive test to establish who had control of a company. The commissioners had no discretion as to how or when to apply the criteria. The first part listed several ways in which the identity and number of people with control was to be calculated, and the second limb was to be used to choose between them.
Citations:
Times 15-Feb-2000
Statutes:
Income and Corporation Taxes Act 1988 416 (6), 13
Jurisdiction:
England and Wales
Citing:
Appeal from – Regina v Commissioners of Inland Revenue ex parte Newfields Developments Limited Admn 17-Feb-1999
The power of the Inland Revenue to attribute to company members powers to control the company not given by their holdings, by associating them with other members is a limited one and is to be used only when the association is real.
Small . .
Cited by:
Appeal from – Regina v Inland Revenue Commissioners, ex parte Newfields Developments Ltd HL 21-Jun-2001
Tax relief for smaller companies was to be reduced where a person controlling the company was associated with other companies. The taxpayer was found to be in control of two companies by virtue of her associations with two trusts with control of two . .
Lists of cited by and citing cases may be incomplete.
Corporation Tax, Company
Updated: 11 May 2022; Ref: scu.85324