Greene King Plc and Greene King Acquisitions Ltd v The Commissioners for HM Revenue and Customs: [2014] UKUT 0178 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Mann on 22 April 2014.
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CORPORATION TAX 鈥� loan relationship 鈥� assignment of right to interest under the loan to another group company 鈥� effect of assignment on recognition of loan in accounts of assignor company 鈥� proper application of loan relationship provisions to the assignee company.
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Published 1 December 2016