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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Recent tax cases:
ScottishPower (SCPL) Ltd & Ors v Commissioners for His Majesty’s Revenue and Customs – Court of Appeal
17 Jan 2025
