The Commissioners for HM Revenue and Customs v English Holdings (BVI) Ltd: [2017] UKUT 0842 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Rose and Judge Herrington on 14 December 2017.
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INCOME TAX 鈥� whether loss arising in trade any profits of which would have been subject to corporation tax could be set against profits subject to income tax 鈥� appeal dismissed.