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:  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.
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