Piggott (Inspector of Taxes) v Staines Investment Ltd: ChD 1 Mar 1995

An arrangement which had the effect of mitigating tax by a pre-ordained series of steps was nevertheless upheld as valid. Transactions were not caught by anti-avoidance provisions, where they were not in fact one composite whole.


Gazette 01-Mar-1995, Times 07-Feb-1995


Income and Corporation Taxes Act 1988 239


England and Wales

Corporation Tax, Taxes Management

Updated: 31 March 2022; Ref: scu.84733