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:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 21 October 2022; Ref: scu.450949