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Iliffe News and Media Ltd and Others v Revenue and Customs: FTTTx 1 Nov 2012

FTTTx CORPORATION TAX – purported assignments of unregistered trade marks in gross (newspaper mastheads) by subsidiaries to their parent company – whether valid under common law – held no – alternatively on the basis that they were valid whether certain of them were unlawful distributions pursuant to sections 263 and 270(2) Companies Act 1985 – … Continue reading Iliffe News and Media Ltd and Others v Revenue and Customs: FTTTx 1 Nov 2012