Cook (Inspector of Taxes) v Billings and Related Appeals: ChD 8 Jun 1999

Members of a partnership between them holding shares in a limited company, were not disqualified from claiming relief from tax under appropriate circumstances under the Business Expansion Scheme. Their separate interests were not to be aggregated because of the partnership.

Citations:

Times 08-Jun-1999, Gazette 09-Jun-1999

Statutes:

Income and Corporation Taxes Act 1988 291 (1)

Income Tax

Updated: 15 May 2022; Ref: scu.79475