Keyword
3 decisions turning on main purpose test.
Property 118 Limited, which operates a large online forum and consultancy service for private landlords, and Cotswold Barristers Limited, the service company associated with a chambers with which it worked in a joint venture…
Paul Rackham Limited ("PRL"), a UK company carrying on agriculture and property business, held shares in Waste Recycling Group plc and, advised by Deloitte & Touche, adopted a "Company Derivative Plan" to mitigate corporation tax…
Mr Vincent Snell, who had run the Stockport rubber products manufacturer Sovereign Rubber plc since his father's death in 1972, resolved by 1994 to sell the company, partly in order to acquire an estate in Scotland and run a…