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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
14 December 2017
Category:
Tax
Release date:
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