06 October 2017
UT Decision: Farnborough Airport Properties Company & Farnborough Properties Company v HMRC
CORPORATION TAX – group relief – section 154 CTA 2010 Effect 2 – whether shareholders lost control of company on appointment of receivers over the whole property of company – appeal dismissed.
Jonathan Bremner, counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents.
To see the approved Decision, click here.