Vocalspruce Ltd. v. Revenue and Customs Commissioners, [2014] BTC 50, [2014] EWCA Civ 1302 (English CA) -- summary under Interpretation/Definition Provisions

must recognize concomitant consequences of deemed facts

The parent company (Brixton plc) of the taxpayer (Vocalspruce) subscribed for zero coupon notes of group companies, and transferred the notes to...

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Words and Phrases
transaction