UK Tax Round Up - April 2021
By EsqSocial Corporation 13/05/21
UK Case Law Developments - Tax avoidance motive did not prevent availability of share for share exchange treatment - In Euromoney Institutional Investor plc v HMRC, the FTT held that the share for share exchange treatment in section 135 TCGA 1992 applied despite the presence of a tax avoidance purpose....
By: Proskauer Rose LLP