Search Results for: Income and Corporation Taxes Act 1988 416(2)

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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 companies. She argued that the section gave a discretion as to the … Continue reading Regina v Inland Revenue Commissioners, ex parte Newfields Developments Ltd: HL 21 Jun 2001