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Decision Number: TC 06007
Appellant: Development Securities (NO 9) Ltd & Others
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Harriet MORGAN
Date Of Decision: 14/07/2017
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Other
Notes: CORPORATION TAX – whether the appellant was resident outside the UK – held central control and management was exercised in the UK – appeal dismissed
Decision(s) to Download: TC06007.pdf TC06007.pdf