Corporation Tax: Avoidance scheme: effective despite Ramsay line of cases | Practical Law

Corporation Tax: Avoidance scheme: effective despite Ramsay line of cases | Practical Law

The First-tier Tribunal has held that a scheme designed to avoid corporation tax on chargeable gains on a sale of properties was effective.

Corporation Tax: Avoidance scheme: effective despite Ramsay line of cases

Practical Law UK Articles 2-610-2100 (Approx. 3 pages)

Corporation Tax: Avoidance scheme: effective despite Ramsay line of cases

by Norton Rose Fulbright LLP
Published on 30 Apr 2015 • United Kingdom
The First-tier Tribunal has held that a scheme designed to avoid corporation tax on chargeable gains on a sale of properties was effective.