FTTTx CORPORATION TAX – chargeable gains – s 37 TCGA 1992 – tax avoidance scheme using capital redemption policies – whether surrender proceeds to be excluded from chargeable gains computation – Drummond v RCC considered – appeal dismissed
[2013] UKFTT 287 (TC)
Bailii
Corporation Tax
Updated: 17 November 2021; Ref: scu.513431
