Vodafone Cellular Ltd. v. Shaw, [1997] BTC 247 (C.A.)

Before going on to find that a contract-cancellation payment by the taxpayer was made exclusively for the purposes of its trade, Millett L.J....

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The taxpayer, which provided management services to its two subsidiaries which, in turn, ran a cellular phone system and sold cellular telephones,...

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The taxpayer made a lump-sum payment to terminate an agreement under which an American company agreed to supply the taxpayer from time to time at...

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