CORPORATION TAX – S137 of Taxation of Chargeable Gains Act 1992 – whether exchange of shares part of a scheme or arrangements of which the main purpose, or one of the main purposes, is avoidance of liability to corporation tax – appeal dismissed
Citations:
[2022] UKUT 205 (TCC)
Links:
Jurisdiction:
England and Wales
Corporation Tax, Capital Gains Tax
Updated: 24 August 2022; Ref: scu.680137
