The Weekly Law Reports
[2018] 1 WLR 3837
Court of Appeal
*Leekes Ltd
v
Revenue and Customs Commissioners
[2018] EWCA Civ 1185
2018 March 13;
May 23
May 23
Arden, Sales, Henderson LJJ
Revenue— Corporation tax— Loss relief— Taxpayer company succeeding to trade of company it purchased— Whether losses of predecessor’s trade available for offset against profits of combined trade of both companies—
Income and Corporation Taxes Act 1988 (c 1) (as amended by Finance Act 1990 (c 29), s 99, Finance Act 1991 (c 31), ss 73, 123, Sch 15, para 7(1), Sch 19, Pt V, Finance Act 1993 (c 34), s 120, Sch 14, para 8(3), Sch 23, Pt III and Finance Act 2008 (c 9), s 111, Sch 35, paras 3, 4), ss 343(3), 393(1)
This content is available only to subscribers. If you have a subscription to this content, please log in.
If not, you can subscribe online, request a free trial, or contact ICLR by email at enquiries@iclr.co.uk or on +44 (0) 207 242 6471 to discuss further options.
JOHs should sign in via eLIS.
If not, you can subscribe online, request a free trial, or contact ICLR by email at enquiries@iclr.co.uk or on +44 (0) 207 242 6471 to discuss further options.
JOHs should sign in via eLIS.