DNAE Group Holdings Ltd v Revenue & Customs (CORPORATION TAX -’ RD expenditure) [2021] UKFTT 284 (TC)
Notes: CORPORATION TAX -’ RD expenditure under section 1044 of the Corporation Tax Act 2009 -’ whether taxpayer company a venture capital company within paragraph 2(a) of Article 3 of the Annex to Commission Recommendation (EC) No 2003/361