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) >> Greene King Plc & Anor v Revenue And Customs [2014] UKUT 178 (TCC) (22 April 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/178.html
Cite as: [2014] UKUT 178 (TCC)

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Greene King Plc & Anor v Revenue And Customs [2014] UKUT 178 (TCC) (22 April 2014)

CORPORATION TAX – loan relationship – assignment of right to interest under the loan to another group company – effect of assignment on recognition of loan in accounts of assignor company – proper application of loan relationship provisions to the assignee company

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