[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.


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