|
Notes:
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CORPORATION TAX – deemed loan transactions under section 730A ICTA 1988
– whether effect of section 195 FA 2003 that acquisition of own shares disregarded
for purposes of section 730A – no – alternatively whether section 27 F(No 2)A 2005
applies in relation to £214,108,391 paid by BCHL to BJL on 25 September 2008 –
no - appeal dismissed |
