[2010] EWHC 1609 (Ch).

Chancery Division.

Henderson J.

Judgment delivered 30 June 2010.

Corporation tax – Small or medium-sized enterprise – Tax relief – Qualifying research and development expenditure – Staffing costs – Whether taxpayer SME entitled to enhanced tax relief in respect of payments made to associated company for R & D services provided by director of both companies – Taxpayer's appeal dismissed – Finance Act 2000, s. 69, Sch. 20, para. 5(1) (replaced by CTA 2009, s. 1039–1142).

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