Seascope Insurance Services Ltd v Revenue and Customs: FTTTx 14 Dec 2011

Corporation Tax – marginal small companies’ relief – whether claims made on correct basis – whether possibility of other companies being associated – extent of information available from overseas shareholders – held, on totality of evidence reasonably available that possibility of existence of other associated companies could be discounted – appeal allowed

Citations:

[2011] UKFTT 828 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 21 October 2022; Ref: scu.450949