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.

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.

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.