08 February 2017

FTT Decision: (1) Smith and Nephew Overseas Limited (2) T P Limited (3) Smith and Nephew Finance Holdings Limited v HMRC

The First-tier Tribunal released its Decision in (1) Smith and Nephew Overseas Limited (2) T P Limited (3) Smith and Nephew Finance Holdings Limited v The Commissioners for Her Majesty’s Revenue and Customs.

Julian Ghosh QC and Jonathan Bremner, instructed by Johnson Allen Tax Solicitors, for the Appellant

James Rivett and Emma Pearce, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents

To see the full Decision, click here.

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