[2014] UKFTT 111 (TC)

Judge J. Blewitt, Mr. R. Crosland.

Decision released 22 January 2014.

Corporation tax – Closure Notice and Amendment – Whether the appellant company is associated with another company for corporation tax purposes – Appeal dismissed.

  The First-tier Tribunal dismissed the taxpayerʼs appeal, finding that the taxpayer company and another company had the same minimum controlling combination and, therefore, were associated.


Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.