21 December 2012
FTT decision:DMWSCNZ Ltd v The Commissioners for Her Majesty's Revenue & Customs
CGT – s 171A 1992 – notional transfers within a group – disposal of debt on repayment of loan notes
Graham Aaronson QC and Zizen Yang acted for DMWSHNZ Ltd.
Click here for the full decision.
This content is provided free of charge for information purposes only. It does not constitute legal advice and should not be relied on as such. No responsibility for the accuracy and/or correctness of the information and commentary set out in the article, or for any consequences of relying on it, is assumed or accepted by any member of PCTC or by PCTC as a whole.