||All England Reporter
|| All ER (D) 265 (Jul)
|| EWHC 1448 (Admin)
Lawrence Collins J
||Ingrid Simler (instructed by the Solicitor of Inland Revenue) for the Revenue.
||Christopher J Sokol (instructed by Ford & Warren) for the taxpayers.
||17 July 2002
Income tax - Business expansion scheme - Relief - Whether Revenue entitled to withdraw relief - Whether assessments should be quashed - s 300(2)(f)(h).
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 .
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