Associated company

Carrying on a trade or business

Case Law – Jowett (HM Inspector of Taxes) v. O'Neill & Brennan Construction Ltd. [1998] BTC 133 ; Land Management Ltd v Fox (HMIT) (2002) Sp C 306 ; Revenue and Customs Commissioners v Salaried Persons Postal Loans Ltd. [2006] BTC 423 ; Salaried Persons Postal Loans Ltd v. R & C Commrs (2005) Sp C 504

Control, rights and powers

Case Law – R v Commissioners of Inland Revenue, ex parte Newfields Developments Ltd. [2001] BTC 196 ; R v Inland Revenue Commissioners, ex parte Newfields Developments Ltd. [2000] BTC 3 ; R v. Inland Revenue Commissioners, ex parte Newfields Developments Ltd. [1999] BTC 145

Family companies, control

Case Law – Gascoines Group Ltd & Ors v HM Inspector of Taxes. [2004] BTC 279 ; Gascoines Group Ltd v HM Inspector of Taxes (2003) Sp C 381

Holiday home ownership

Case Law – John M Harris (Design Partnership) Ltd v Lee (HMIT) (1997) Sp C 130

Non-resident companies, compatibility with EU law

Case Law – Jansen Nielsen Pilkes Ltd v Tomlinson (HMIT) (2004) Sp C 405