R v Commissioners of Inland Revenue, ex parte Newfields Development Ltd

Source:	All England Reporter
Publisher Citation:	[1999] All ER (D) 156
Court:	Queen's Bench Division, Crown Office List
Judge:	Moses J
Representation	Kevin Prosser QC and Elizabeth Wilson (instructed by Allen & Overy) for the taxpayer.
	Timothy Brennan (instructed by the Solicitor of Inland Revenue) for the commissioners.
Judgment Dates:	17 February 1999

Catchwords

Corporation tax - Small companies' relief - Associated companies - Whether Revenue having power to exercise power of attribution - Income and Corporations Taxes Act 1988, ss 13, 416.

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