United Kingdom House of Lords Decisions

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Cite as: [1982] UKHL TC_55_705

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Pilkington Brothers v Inland Revenue Commissioners [1982] UKHL TC_55_705 (21 January 1982)

Corporation tax - Capital allowances - Scheme for the sale of allowances in respect of a new ship by shipowners to a company having no other connection with shipping - Purchasing company made member of same group as shipowners subsidiary which ordered ship - Whether scheme involved "arrangements" within s 29(1) (b) (ii), Finance Act 1973, such as to render it ineffective.

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