Citations:
[2008] EWCA Civ 58, [2008] STC 398
Links:
Jurisdiction:
England and Wales
Citing:
At SCIT – Bank of Ireland Britain Holdings Ltd v Revenue Customs SCIT 6-Jun-2006
SCIT Corporation tax – tripartite repo transaction with two non-resident parties – whether resident party deemed to be in receipt of interest on deemed loan – whether deemed annual payment representing deemed . .
Appeal from – Revenue and Customs v Bank of Ireland Britain Holdings Ltd ChD 30-Apr-2007
The court asked whether a tax avoidance scheme succeeded in its object of generating a loss for tax purposes in a situation where the taxpayer suffered no corresponding commercial loss. . .
Cited by:
Cited – Harding v Revenue and Customs CA 23-Oct-2008
Lapsed Currency conversion option lost status
The taxpayer appealed his assessment to Capital Gains Tax on his redemption of loan notes arising following the sale of his computer company. He said that they were qualifying corporate bonds. The question was whether a security in which a currency . .
Lists of cited by and citing cases may be incomplete.
Corporation Tax
Updated: 22 November 2022; Ref: scu.264270