M GROUP HOLDINGS LIMITED v THE COMMISSIONERS FOR HIS MAJESTY바카라 사이트™S REVENUE AND CUSTOMS [2023] UKUT 00213 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Michael Green and Upper Tribunal Judge Phyliss Ramshaw on 31 August 2023

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
31 August 2023
Category:
Tax
Release date:
31 August 2023

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Corporation Tax 바카라 사이트“ Gain on disposal of shareholding 바카라 사이트“ Substantial Shareholding Exemption 바카라 사이트“ interpretation of paragraphs 15A and 26 of Schedule 7AC Taxation of Chargeable Gains Act 1992 바카라 사이트“ whether 15A applies to a period when a company was not part of a group 바카라 사이트“ no. Meaning of 바카라 사이트œGroup바카라 사이트 바카라 사이트“ must be more than one company.

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Published 31 August 2023