Hill Samuel Investments Ltd v Revenue and Customs: SCIT 20 Feb 2009

SCIT DOUBLE TAXATION RELIEF – effect of s 795A Taxes Act 1988 – whether the reasonable steps include entering into a different transaction – no – appeal allowed

Citations:

[2009] UKSPC SPC00738, [2009] STI 695, 11 ITL Rep 734, [2009] STC (SCD) 315

Links:

Bailii

Statutes:

Income and Corporation Taxes Act 1988 795A

Income Tax

Updated: 03 August 2022; Ref: scu.373751