DMWSHNZ Ltd v HM Revenue and Customs: CA 20 Oct 2015

The court was asked whether a gain accruing to one company in a group of companies can be set off against a loss accruing to another company in the same group for the purposes of corporation tax on capital gains.

[2015] EWCA Civ 1036
Bailii
England and Wales

Corporation Tax

Updated: 05 January 2022; Ref: scu.553681