Greene King No 1 Ltd v HM Inspector of Taxes: SCIT 3 Mar 2005

SCIT Corporation tax – Group of companies – Loan relationship – Novation of liabilities to group company – Whether Appellant as result of related transaction – Replaced as party to loan relationship – Finance Act 1996, Sch 9 para 12

Judges:

Wallace SC

Citations:

[2005] UKSPC SPC00465

Links:

Bailii

Corporation Tax

Updated: 30 June 2022; Ref: scu.224956