Smallwoods lose out as leave to appeal in effective management case is refused
27 January 2011
The Supreme Court in London has refused the taxpayers in the Smallwood v HMRC dispute leave to appeal in a case that has implications for corporate taxpayers.
This article is locked content, available to current subscribers or trialists.
- Current subscribers or trialists - Please log in to view this article in full.
- New users - Please take a free 7 day trial.
- Expired subscribers or trialists - Please subscribe to gain immediate full access.
If you think you've received this message in error, please contact your account manager, Nick Burroughs:
Email: firstname.lastname@example.org, Tel: +44 (0)207 779 8379
Subscribe today to gain full access to International Tax Review.
Take a free trial now and gain 7 days of full access to International Tax Review.