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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v English Holdings (BVI) Ltd (INCOME TAX) [2017] UKUT 842 (TCC) (14 December 2017) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/842.html Cite as: [2018] BTC 501, [2017] UKUT 842 (TCC), [2018] 2 CMLR 24, [2018] STC 220

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Revenue and Customs v English Holdings (BVI) Ltd (INCOME TAX ) [2017] UKUT 842 (TCC) (14 December 2017)

INCOME TAX - 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 - appeal dismissed.

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