Small companies' relief
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
Non-resident companies, compatibility with EU law