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) >> Revenue and Customs v Euromoney Institutional Investor PLC [2022] UKUT 205 (TCC) (29 July 2022)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2022/205.html
Cite as: [2022] STI 1127, [2022] UKUT 205 (TCC), [2022] STC 1457, [2022] BTC 521

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Revenue and Customs v Euromoney Institutional Investor PLC [2022] UKUT 205 (TCC) (29 July 2022)

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

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