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Opting to tax requires positive intent
Practical Law UK Legal Update 7-502-3229 (Approx. 5 pages)
Opting to tax requires positive intent
by PLC Tax
| Published on 25 May 2010 • England, Wales |
A legal update on the decision of the First-tier Tribunal in Grenane Properties Limited v HMRC [2010] UKFTT 192 (TC).