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Decision Number: |
TC 05184 |
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Appellant:
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(1) Farnborough Airport Properties Company Limited (2) Farnbourough Properties Company Limited |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Dr Christopher MCNALL
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Date Of Decision:
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17/06/2016 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Exemptions and reliefs |
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Notes:
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CORPORATION TAX - Group Relief - Section 154 CTA 2010 - Appointment of receivers over the whole of the property of a company - Whether Effect 2 of section 154(3) of CTA 2010 engaged? - Yes - Whether group relief could be surrendered to the Appellants? - No - Appeals dismissed |
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Decision(s) to Download:
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TC05184.pdf 
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