Court of Appeal upholds HMRC practice of loss streaming

HMRC has had its practice of loss streaming in relation to transfers of trade validated in the Court of Appeal in Leekes Ltd v Revenue & Customs Commissioners [2018] BTC 21. Paul Davies CTA ACA, tax writer at Croner-i, takes a closer look at the decision

This is premium content. You are just moments away from full access to Accountancy Daily. Sign up below to get started, if you are already a subscriber please log in.
What you get
News stories
Technical Alerts
Email newsletters and alerts
Comment and vote on stories
Subscriber alerts
Top 75 Firms
CPD tracker
Premium articles
Premium case reports
Surveys and industry reports
One new eCPD module a month (12 per year)
FREE
News stories
Technical Alerts
Email newsletters and alerts
Comment and vote on stories
Subscriber alerts
Premium
News stories
Technical Alerts
Email newsletters and alerts
Comment and vote on stories
Subscriber alerts
Top 75 Firms
CPD tracker
Premium articles
Premium case reports
Surveys and industry reports
One new eCPD module a month (12 per year)

Accountancy Daily is available as a multi-user licence, offering the ideal way to keep the whole practice up to speed on the latest industry news and insight, while earning cost effective CPD points!

For information call now on 0844 561 8166

Subscribe