Recent cases in corporation tax

Posted On: 05 February 2007

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Introduction

It has been a fruitful year for cases relating to corporation tax, and some of the decisions of tribunals from Special Commissioners up to European Court of Justice provide useful guidance as to tax planning. Although sometimes the Revenue responds to decisions by closing loopholes, some cases provide more general points that may be used by advisers in future. These are the types of cases principally discussed below.

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