Euromoney Institutional Investor Plc v Revenue and Customs (Corporation Tax – Exchange of Shares): FTTTx 4 Mar 2021

Corporation Tax – Exchange of shares – Whether the restriction set out in s 137(1) TCGA 1992 applies – No – Appeal allowed

Citations:

[2021] UKFTT 61 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 20 December 2022; Ref: scu.661785