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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> DNAE Group Holdings Ltd v Revenue & Customs (CORPORATION TAX -’ RD expenditure) [2021] UKFTT 284 (TC) (10 August 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08227.html
Cite as: [2021] UKFTT 284 (TC), [2021] SFTD 1422
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| Decision Number: | TC 08227 |
| Appellant: | DNAE Group Holdings Limited |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Guy BRANNAN |
| Date Of Decision: | 10/08/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | CORPORATION TAX -’ RD expenditure under section 1044 of the Corporation Tax Act 2009 -’ whether taxpayer company a venture capital company within paragraph 2(a) of Article 3 of the Annex to Commission Recommendation (EC) No 2003/361 |