The Commissioners for HM Revenue and Customs v Investec Asset Finance PLC and another: [2018] UKUT 0413 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Arnold and Judge Hellier on 19 December 2018.

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Corporation tax 바카라 사이트“ purchase by traders of partnership interests and adherence to partnerships followed by realisation and distribution by partnerships of receivables 바카라 사이트“ treatment of partnership profits distributed to traders so as to avoid double taxation.

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Published 18 January 2019