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Decision Number: |
TC 01800 |
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Appellant:
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A H Field (Holdings) Limited |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Rachel SHORT
Mrs S M G RADFORD
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Date Of Decision:
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07/02/2012 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Anti-avoidance |
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Notes:
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Finance Act 1996 Schedule 9 paragraph 13 - whether loans made by the
Appellant had an unallowable purpose - equity exchanged for shareholder
debt – tax advantage main or one of main purposes- appeal dismissed |
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Decision(s) to Download:
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TC01800.pdf 
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