The parties disputed the taxation of currency contracts in the form of front end payments on two hedging transaction.
Judges:
Mummery, Laws, Moses LJJ
Citations:
[2009] EWCA Civ 622, 79 TC 691, [2009] BTC 306, [2009] STI 2024, [2009] STC 2459
Links:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 11 June 2022; Ref: scu.347201
