Euromoney v HMRC

Core Citations

CONSIDERS

• Taxation of Chargeable Gains Act 1992 - Articles : S-A1
• Taxation of Chargeable Gains Act 1992 - Articles : SCH-7AC
• Corporation Tax Act 2010 - Articles : S-1119

[See more]

• Taxation of Chargeable Gains Act 1992
• Snell v HMRC

CONSIDERS

• Commissioners of Inland Revenue v Brebner

REFERS TO

• Inland Revenue v Brebner
• Coll and another v HM Revenue and Customs

APPLIES

• Commissioners of Inland Revenue v Willoughby

AFFIRMS

• R & C Commissioners v Euromoney Institutional Investors Plc

REPORTED OPINION OF in

• [2023] STC 1862
• [2023] BTC 27
• [2024] 1 WLR 1613