header-logo header-logo

Income tax

06 November 2015
Issue: 7675 / Categories: Case law , Law digest , In Court
printer mail-detail

DMWSHNZ Ltd (In Members’ Voluntary Liquidation) v Revenue and Customs Commissioners [2015] EWCA Civ 1036, [2015] All ER (D) 191 (Oct)

The Court of Appeal, Civil Division, dismissed the taxpayer’s appeal against a decision of the Revenue and Customs Commissioners to reject the joint election, pursuant to s 171A of the Taxation of Chargeable Gains Act 1992, made by the taxpayer and another company within the same corporate group (GR) to deem the disposal of certain loan notes issued by a third party company to the taxpayer as having been made by GR rather than the taxpayer.

If you are not a subscriber, subscribe now to read this content
If you are already a subscriber sign in
...or Register for two weeks' free access to subscriber content

MOVERS & SHAKERS

Quinn Emanuel Urquhart & Sullivan—Andrew Savage

Quinn Emanuel Urquhart & Sullivan—Andrew Savage

Firm expands London disputes practice with senior partner hire

Druces—Lisa Cardy

Druces—Lisa Cardy

Senior associate promotion strengthens real estate offering

Charles Russell Speechlys—Robert Lundie Smith

Charles Russell Speechlys—Robert Lundie Smith

Leading patent litigator joins intellectual property team

NEWS
The government’s plan to introduce a Single Professional Services Supervisor could erode vital legal-sector expertise, warns Mark Evans, president of the Law Society of England and Wales, in NLJ this week
Writing in NLJ this week, Jonathan Fisher KC of Red Lion Chambers argues that the ‘failure to prevent’ model of corporate criminal responsibility—covering bribery, tax evasion, and fraud—should be embraced, not resisted
Professor Graham Zellick KC argues in NLJ this week that, despite Buckingham Palace’s statement stripping Andrew Mountbatten Windsor of his styles, titles and honours, he remains legally a duke
Writing in NLJ this week, Sophie Ashcroft and Miranda Joseph of Stevens & Bolton dissect the Privy Council’s landmark ruling in Jardine Strategic Ltd v Oasis Investments II Master Fund Ltd (No 2), which abolishes the long-standing 'shareholder rule'
In NLJ this week, Sailesh Mehta and Theo Burges of Red Lion Chambers examine the government’s first-ever 'Afghan leak' super-injunction—used to block reporting of data exposing Afghans who aided UK forces and over 100 British officials. Unlike celebrity privacy cases, this injunction centred on national security. Its use, the authors argue, signals the rise of a vast new body of national security law spanning civil, criminal, and media domains
back-to-top-scroll