36 Queen Street, London, EC4R 1BN | +44 (0)20 7242 2642
Category: Andrew Park KC
Tesco plc v. Crimmin (Inspector of Taxes) [1997] STC 981 (Ch D)

Depreciatory transactions. Section 176 TCGA 1992 (formerly s.280 TA 1970).The machinery of section 176 (reduction of allowable loss on a disposal of shares in a company if the...

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