Steele v EVC International NV: 1996

Control of a company within the section means shareholder control.


[1996] STC 785


Income and Corporation Taxes Act 1988 416


England and Wales

Cited by:

CitedFoulser and Another v HM Inspector of Taxes ChD 20-Dec-2005
The taxpayer company entered into an arrangement in which shares were purchased by a company based in Ireland and resold. A claim was made for holdover relief.
Held: The scheme failed. The restriction imposed did not infringe the right of . .
Lists of cited by and citing cases may be incomplete.

Taxes – Other, Company

Updated: 01 May 2022; Ref: scu.237703