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Farnborough Airport Properties Co v HMRC : statutory interpretation and the "interstices" of administrative law
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Snape, John (2020) Farnborough Airport Properties Co v HMRC : statutory interpretation and the "interstices" of administrative law. British Tax Review (5). pp. 620-629.
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Official URL: https://www.sweetandmaxwell.co.uk/Product/Taxation...
Abstract
Comments on Farnborough Airport Properties Co v Revenue and Customs Commissioners (CA) on whether, for the purposes of a horizontal claim for group relief, the appointment of receivers over a company's property and undertaking meant that the relevant companies were no longer under common "control", or amounted to "arrangements" allowing an unrelated person to gain "control" of one. Examines the court's approach from a public law perspective.
Item Type: | Journal Item | ||||
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Divisions: | Faculty of Social Sciences > School of Law | ||||
Journal or Publication Title: | British Tax Review | ||||
Publisher: | Sweet & Maxwell Ltd. | ||||
ISSN: | 0007-1870 | ||||
Official Date: | 2020 | ||||
Dates: |
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Number: | 5 | ||||
Page Range: | pp. 620-629 | ||||
Status: | Peer Reviewed | ||||
Publication Status: | Published | ||||
Access rights to Published version: | Restricted or Subscription Access | ||||
Description: | Case note |
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