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- Title
CORPORATE RESIDENCE IN THE UK COURT OF APPEAL. .
- Authors
Nitikman, Joel; Jenkins, Lynn
- Abstract
The article focuses on the decision of Great Britain's Special Commissioners and the Chancery Division on the tax case Woods versus Holden. Woods expected that the gain on the transfer of its shares in Greetings to another British company would be exempt under the British tax law. It cites the reasons of the Chancery Division for allowing the appeal of Woods. It details the flaws in the Special Commissioners' reasoning in the case that were identified by the Court of Appeal.
- Subjects
UNITED Kingdom; LEGAL judgments; TAX laws; TAXATION of stock transfers; GREAT Britain. High Court of Justice. Chancery Division; APPELLATE procedure
- Publication
Canadian Tax Journal / Revue Fiscale Canadienne, 2006, Vol 54, Issue 2, p472
- ISSN
0008-5111
- Publication type
Article