Source: All England Reporter
Publisher Citation: [1999] 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.

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