|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 1492|
|Court:||Court of Appeal, Civil Division|
Peter Gibson and Sedley LJJ and Sir Christopher Staughton
|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:||21 December 1999|
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.