| Source: | All England Reporter |
| Publisher Citation: | [2002] All ER (D) 265 (Jul) |
| Neutral Citation: | [2002] EWHC 1448 (Admin) |
| Court: | Administrative Court |
| Judge: | Lawrence Collins J |
| Representation | Ingrid Simler (instructed by the Solicitor of Inland Revenue) for the Revenue. |
| Christopher J Sokol (instructed by Ford & Warren) for the taxpayers. | |
| Judgment Dates: | 17 July 2002 |
Catchwords
Income tax - Business expansion scheme - Relief - Whether Revenue entitled to withdraw relief - Whether assessments should be quashed - s 300(2)(f)(h).
The Case
The court allowed the Revenue's appeal and held that it was entitled as a matter of law to withdraw business expansion relief. The category which most closely mirrored the payment of remuneration was s300(2)(h) of the .
Practice Areas
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