Judges:
The Honourable Mr Justice Etherton
Citations:
[2005] EWHC 1610 (Ch), [2006] STC 210
Links:
Statutes:
Income and Corporation Taxes Act 1988 717
Jurisdiction:
England and Wales
Cited by:
Appeal from – Cadbury Schweppes Plc and Another v Williams (Her Majesty’s Inspector of Taxes) CA 24-May-2006
The taxpayer made arrangement for the sale of securities in the form of loan notes with accrued income. It appealed a decision denying to the arrangement treatment of the full sum as capital.
Held: The appeal failed. The agreements provided . .
Lists of cited by and citing cases may be incomplete.
Corporation Tax
Updated: 01 July 2022; Ref: scu.229269
