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United Kingdom Upper Tribunal (Tax and Chancery Chamber) |
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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Farnborough Airport Properties Company Ltd & Anor v Revenue and Customs (CORPORATION TAX : group relief) [2017] UKUT 394 (TCC) (4 October 2017) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/394.html Cite as: [2017] STC 2293, [2017] BTC 532, [2017] UKUT 394 (TCC) |
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Farnborough Airport Properties Company Ltd and Another v Revenue and Customs (CORPORATION TAX : group relief) [2017] UKUT 394 (TCC) (4 October 2017)
CORPORATION TAX - group relief - section 154 CTA 2010 Effect 2 - whether shareholders lost control of company on appointment of receivers over the whole property of company - appeal dismissed.
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