Jacobs Construction Holdings Ltd and Another v Revenue and Customs (Income Tax/Corporation Tax : Exemptions and Reliefs): FTTTx 5 Aug 2016

Corporation tax – small companies rate- associated companies- control – intra-group debt outstanding – JV loan financing -discovery – held -discovery assessments valid – companies associated – small companies rate not available.

[2016] UKFTT 555 (TC)
Bailii
England and Wales

Corporation Tax

Updated: 22 January 2022; Ref: scu.568982