Shinelock Ltd v R & C Commissioners
Jurisdiction | UK Non-devolved |
Judgment Date | 15 May 2023 |
Neutral Citation | [2023] UKUT 107 (TCC) |
Court | Upper Tribunal (Tax and Chancery Chamber) |
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2 cases
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THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v JASPER ALEXANDER THIRLBY CONRAN & JC VISION LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2023] UKUT 00166 (TCC)
...not in some other capacity and for some other reason.” 97. The Upper Tribunal reinforced this reasoning in Shinelock Limited v HMRC [2023] UKUT 00107 TCC), (a recent Upper Tribunal decision that was issued after the hearing in this case but in respect of which both parties had the opportuni......
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Shinelock Limited v The Commissioners for HM Revenue and Customs [2023] UKUT 00107 (TCC)
...[2023] UKUT 00107 (TCC) Case Number: UT/2021/000202 UPPER TRIBUNAL (Tax and Chancery Chamber) Royal Courts of Justice, Rolls Building, Fetter Lane, London EC4A CORPORATION TAX – chargeable gain on disposal of property – whether payment made by disposing company to controlling party was a de......