Judgment Call: 10 June
Tax Bristol & West plc v Revenue and Customs Commissioners [2013] UKFTT 216 (TC). Judge Howard M Nowlan; Susan Lousada. 8 April 2013 For corporation tax purposes the effective rollover rule of the Finance Act 2002 Sch.26 pt.6 para.28 did not apply to a company’s novation of an interest rate swap to another company […]