Farnborough Airport Properties Company Ltd and Another v The Commissioners for HM Revenue and Customs: [2017] UKUT 0394 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Poole on 4 October 2017.

Read the full decision in Farnborough Airport Properties Company Ltd and Another v The Commissioners for HM Revenue and Customs: [2017] UKUT 0394 (TCC) .

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.

Published 4 October 2017