one of main objects

Michael McGowan, "HMRC v Lloyds Bank Leasing (No 1) Ltd: the troublesome increase in the scope of the "sole or main object" test", [2015] British Tax Review, No.5 2015 (Thomson Reuters (Professional) UK Limited), p. 649 -- summary under Purpose/Intention

Michael McGowan, "HMRC v Lloyds Bank Leasing (No 1) Ltd: the troublesome increase in the scope of the "sole or main object" test", [2015] British Tax Review, No.5 2015 (Thomson Reuters (Professional) UK Limited), p. 649
Summary Under
Tax Topics - General Concepts - Purpose/Intention

Facts in Lloyds Bank case (p. 649)

[K]awasaki Kisen Kaisha (K-Line) won a tender contract to acquire and operate two ships to transport liquefied...

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