This appeal concerns the assessment of liability to corporation tax under the code for taxing ‘loan relationships’ of companies in Chapter II of Part IV of the Finance Act 1996
The Chancellor (Sir Terence Etherton), Patten, Sales LJJ
[2016] EWCA Civ 782
Bailii
England and Wales
Corporation Tax
Updated: 20 January 2022; Ref: scu.567825