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.
Judges:
Henderson J
Citations:
[2007] EWHC 941 (Ch)
Links:
Jurisdiction:
England and Wales
Citing:
Appeal from – 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 . .
Cited by:
Appeal from – Revenue and Customs v Bank of Ireland Britain Holdings Ltd CA 8-Feb-2008
. .
Lists of cited by and citing cases may be incomplete.
Corporation Tax
Updated: 17 October 2022; Ref: scu.251569