Legislation

Income and Corporation Taxes Act 1988

8 decisions citing this instrument.

Provisions cited

section 128 of the Income and Corporation Taxes Act 1988section 13A of the Income and Corporation Taxes Act 1988section 13A(2)(b)(i) of the Income and Corporation Taxes Act 1988section 148 of the Income and Corporation Taxes Act 1988section 19 of the Income and Corporation Taxes Act 1988section 193(1) of the Income and Corporation Taxes Act 1988section 209(2)(b) of the Income and Corporation Taxes Act 1988section 209(4) of the Income and Corporation Taxes Act 1988section 334 of the Income and Corporation Taxes Act 1988section 335 of the Income and Corporation Taxes Act 1988section 336 of the Income and Corporation Taxes Act 1988section 380 of the Income and Corporation Taxes Act 1988section 384(6) of the Income and Corporation Taxes Act 1988section 384(6)(b) of the Income and Corporation Taxes Act 1988section 596A of the Income and Corporation Taxes Act 1988section 709(1) of the Income and Corporation Taxes Act 1988

Decisions

Explainaway Limited Quartfed Limited Parastream Limited v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)24 Jun 2011[2011] UKFTT 414 (TC)Added 6 Aug 2026

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…