Queen’s Bench Division (Crown Office List).

[The appeal against this decision is reported at [2000] BTC 3.]

Moses J.

Judgment delivered 17 February 1999.

Corporation tax – Small companies’ relief – Relief reduced if company associated with another company – Company associated with another company if under the control of the same person – Construction of definition of ‘control’ – Income and Corporation Taxes Act 1988, s. 13(4), 416(6).

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