Greene King Plc and Greene King Acquisitions Ltd v The Commissioners for HM Revenue and Customs: [2014] UKUT 0178 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Mann on 22 April 2014.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
22 April 2014

Read the full decision in Greene King Plc & Greene King Acquisitions v The Commissioners for HM Revenue and Customs.

CORPORATION TAX – loan relationship – assignment of right to interest under the loan to another group company – effect of assignment on recognition of loan in accounts of assignor company – proper application of loan relationship provisions to the assignee company.

Published 1 December 2016