Peter Rayney, BDO's National Tax Technical Partner says that The Court of Appeal judgment in Johnston Publishing raises more questions than it answers
Peter Rayney BDO's National Tax Technical Partner says that The Court of Appeal judgment in Johnston Publishing raises more questions than it answers
After much waiting with bated breath on our part the Court of Appeal has just released its findings on the application of the associated companies' degrouping exemption in Johnston Publishing (North) Ltd v HMRC[2008] EWCA Civ 858. (The appeal was heard in late February 2008 and clearly must have caused some angst since the judgment was not released until five months later.)
It was a majority verdict with two out of three judges finding for HMRC. This seems to...
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Peter Rayney, BDO's National Tax Technical Partner says that The Court of Appeal judgment in Johnston Publishing raises more questions than it answers
Peter Rayney BDO's National Tax Technical Partner says that The Court of Appeal judgment in Johnston Publishing raises more questions than it answers
After much waiting with bated breath on our part the Court of Appeal has just released its findings on the application of the associated companies' degrouping exemption in Johnston Publishing (North) Ltd v HMRC[2008] EWCA Civ 858. (The appeal was heard in late February 2008 and clearly must have caused some angst since the judgment was not released until five months later.)
It was a majority verdict with two out of three judges finding for HMRC. This seems to...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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