Ano (No 1) Ltd v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Groups of Companies): FTTTx 24 Jun 2019

CORPORATION TAX – tax on capital gains – pre-entry loss rules: Sch7A TCGA – para 1(7) meaning of ‘immediately’ – meaning of ‘had assets’; application of Ramsay.

Citations:

[2019] UKFTT 406 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 11 July 2022; Ref: scu.639108