United Kingdom First-tier Tribunal (Tax) 5 November 2010, [2010] UKFTT 554 (TC) (Morritt Properties (International) Ltd v Commissioners for Her Majesty's Revenue and Customs)

This is an appeal against an assessment to corporation tax on the Appellant in the sum of £299,818.20 issued on 4 September 2007. It relates to a claim for group relief in the company tax return of Morritt Properties (International) Ltd (“the Company”) for the accounting period 1 st January to 31 st December 2001.