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Decision Number: |
TC 02693 |
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Appellant:
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Abbeyland Limited |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Peter KEMPSTER
|
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Date Of Decision:
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03/05/2013 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Other |
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Notes:
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CORPORATION TAX - chargeable gains – s 37 TCGA 1992 - tax avoidance
scheme using capital redemption policies – whether surrender proceeds to
be excluded from chargeable gains computation – Drummond v RCC
considered – appeal dismissed |
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Decision(s) to Download:
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TC02693.pdf 
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