The Union Castle Mail Steamship Company Ltd and The Commissioners for HM Revenue and Customs: [2018] UKUT 0316 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Fancourt and Judge Berner on 2 October 2018.
Read the full decision in .
CORPORATION TAX 바카라 사이트“ derivative contracts 바카라 사이트“ issue of bonus A Shares carrying a right to a dividend transferring 95% of economic benefit of financial options 바카라 사이트“ derecognition of financial asset (IAS 39) 바카라 사이트“ whether the accounting debit consequent upon derecognition fairly represents for the accounting period in question losses which arise to the company from its derivative contracts 바카라 사이트“ FA 2002, Sch 26 바카라 사이트“ whether transfer pricing provisions were applicable 바카라 사이트“ ICTA, Sch 28A; FA 2002, Sch 26, para 31A 바카라 사이트“ whether requirements of FA 2002, para 15 must be met in a case where para 25A applies.