FTTTx CORPORATION TAX – chargeable gains – group relief – sections 170,171 TCGA 1992 – tax avoidance scheme – Ramsay principle – purposive construction of the group relief provisions – whether the transactions fell within the group relief provisions – appeal allowed
[2015] UKFTT 97 (TC)
Bailii
England and Wales
Corporation Tax
Updated: 28 December 2021; Ref: scu.544581