The Commissioners for HM Revenue and Customs v English Holdings (BVI) Ltd: [2017] UKUT 0842 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Rose and Judge Herrington on 14 December 2017.

Read the full decision in The Commissioners for HM Revenue and Customs v English Holdings (BVI) Ltd: [2017] UKUT 0842 (TCC).

INCOME TAX – whether loss arising in trade any profits of which would have been subject to corporation tax could be set against profits subject to income tax – appeal dismissed.

Published 14 December 2017