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England and Wales Court of Appeal (Civil Division) Decisions
You are here: BAILII >> Databases >> England and Wales Court of Appeal (Civil Division) Decisions >> J Sainsbury Plc v O'Connor (Inland Revenue) [1991] EWCA Civ TC_64_208 (22 May 1991)
URL: http://www.bailii.org/ew/cases/EWCA/Civ/1991/TC_64_208.html
Cite as: [1991] EWCA Civ TC_64_208

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J Sainsbury Plc V O'Connor (Inland Revenue) [1991] EWCA Civ TC_64_208 (22 May 1991)

See Also page 29 of this same file: J Sainsbury Plc V O'Connor (Inland Revenue) [1990] EWHC TC_64_208 (Ch) (06 June 1990)


Corporation tax - Losses - Group relief - Company owning 75 per cent, of share capital of subsidiary but options existing in respect of 5 per cent. - Whether company beneficial owner of 75 per cent, of shares - Income and Corporation Taxes Act 1970, s258, Finance Act 1973, s28 and Sch 12, para 5.

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URL: http://www.bailii.org/ew/cases/EWCA/Civ/1991/TC_64_208.html