Kellogg Brown and Root Holdings Ltd v Revenue and Customs: SCIT 18 Jun 2008

SCIT CHARGEABLE GAINS – losses – whether made between connected persons on a sale immediately following a demerger to the shareholders of a listed company – yes by TCGA 1992 s 286(5)(b) – appeal dismissed.

Citations:

[2008] UKSPC SPC00693

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 18 July 2022; Ref: scu.273102