[2009] UKFTT 137 (TC)

[The appeal against this decision is reported at [2010] BTC 1,528.]

Colin Bishopp (Chairman)

Decision released 9 June 2009

Corporation tax – de-listing of quoted company – whether costs of delisting allowable expense in corporation tax computation – whether company an ‘investment company’ – ICTA s. 130 – no – whether costs ‘expenses of management’ – ICTA s. 75 – no – appeal dismissed

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