Dunlop International Ag v Pardoe (Inspector of Taxes): CA 5 Oct 1999

Where a company ceased to be resident in the UK, and there was deemed as a result to be a transfer of shares between companies within the group, that transfer gave rise to a chargeable gain which was chargeable to Corporation Tax.


Times 05-Oct-1999


Income and Corporation Taxes Act 1970, Taxation of Chargeable Gains Act 1992 178


England and Wales

Corporation Tax, Capital Gains Tax

Updated: 10 May 2022; Ref: scu.80173