The Commissioners for HM Revenue and Customs v Euromoney Institutional Investor PLC [2022] UKUT 00205 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Joanna Smith and Upper Tribunal Judge Jonathan Richards on 29 July 2022
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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
Updates to this page
Published 2 August 2022