United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Explainaway Ltd, Quartfed Ltd Parastream Limited v HMRC FTC/72 & 79/2011 [2012] UKUT 362 (TCC) (19 October 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/362.html
Cite as: [2012] UKUT 362 (TCC)

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Explainaway Ltd, Quartfed Ltd Parastream Limited v HMRC FTC/72 & 79/2011 [2012] UKUT 362 (TCC) (19 October 2012)

"CORPORATION TAX – scheme to avoid tax on chargeable gains – whether derivative transactions gave rise to chargeable gains and losses – whether loss arising on disposal of shares in group company was an allowable loss – ICTA, s 128, and TCGA, ss 2 and 143 – application of Ramsay principle "

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