R (on the application of Newfields Developments Ltd) v Inland Revenue Commissioners [2001] UKHL 27
Corporation tax - Reliefs - Small companies relief- - Amount of relief - Restrictions on amount of relief - Restriction where company has one or more associated companies - Control of companies - Attribution to individual of rights and powers of associates - Individual associated to two sets of trustees who respectively controlled two companies - Whether the two companies associated - Whether attribution of rights and powers of associates a matter of general discretion to be exercised by Revenue only if considered appropriate to facts of the particular case - Income and Corporation Taxes Act 1988, s 13, 416 and 417.A HTML version of this file is not available click here to view the whole pdf version : [2001] UKHL TC_73_532
Cited in 7 later judgments