R (on the application of Newfields Developments Ltd) v Inland Revenue Commissioners [2001] UKHL TC_73

2001 R (on the application of Newfields Developments Ltd) v Inland Revenue Commissioners [2001] UKHL TC_73_532 (23 May 2001)

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United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> R (on the application of Newfields Developments Ltd) v Inland Revenue Commissioners [2001] UKHL TC_73_532 (23 May 2001)
URL: http://www.bailii.org/uk/cases/UKHL/2001/TC_73_532.html
Cite as: [2001] WLR 1111, [2001] 4 All ER 400, [2001] 1 WLR 1111, [2001] BTC 196, [2001] STI 851, [2001] STC 901, 73 TC 532, [2001] UKHL TC_73_532, [2001] UKHL 27

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R (on the application of Newfields Developments Ltd) v Inland Revenue Commissioners [2001] UKHL TC_73_532 (23 May 2001)

Corporation tax - Reliefs - Small companies relief- - Amount of relief - Restrictions on amount of relief - Restriction where company has one or more associated companies - Control of companies - Attribution to individual of rights and powers of associates - Individual associated to two sets of trustees who respectively controlled two companies - Whether the two companies associated - Whether attribution of rights and powers of associates a matter of general discretion to be exercised by Revenue only if considered appropriate to facts of the particular case - Income and Corporation Taxes Act 1988, s 13, 416 and 417.

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	United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> R (on the application of Newfields Developments Ltd) v Inland Revenue Commissioners [2001] UKHL TC_73_532 (23 May 2001) URL: http://www.bailii.org/uk/cases/UKHL/2001/TC_73_532.html Cite as: [2001] WLR 1111, [2001] 4 All ER 400, [2001] 1 WLR 1111, [2001] BTC 196, [2001] STI 851, [2001] STC 901, 73 TC 532, [2001] UKHL TC_73_532, [2001] UKHL 27