Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest tax case news
Holland v HMR C (CA – 2 July)
The CA has allowed an appeal against the Ch D decision reported at [2008] STC 3142. A married couple each held 50% of the issued share capital in a company (P) which held 100% of the issued share capital of two subsidiary companies which in turn were appointed to act as director and secretary of a further 42 companies. Al though these companies were 'associated' within ICTA 1988 s 13 none of them accounted for the higher rate of corporation tax. HMRC issued assessments which the...
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Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest tax case news
Holland v HMR C (CA – 2 July)
The CA has allowed an appeal against the Ch D decision reported at [2008] STC 3142. A married couple each held 50% of the issued share capital in a company (P) which held 100% of the issued share capital of two subsidiary companies which in turn were appointed to act as director and secretary of a further 42 companies. Al though these companies were 'associated' within ICTA 1988 s 13 none of them accounted for the higher rate of corporation tax. HMRC issued assessments which the...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
