| Source: | All England Reporter |
| Publisher Citation: | [1998] All ER (D) 89 |
| Court: | Chancery Division |
| Judge: | Lightman J |
| Representation | David Milne QC and Elizabeth Wilson (instructed by Eversheds) for the taxpayer. |
| Michael Furness (instructed by the Solicitor of Inland Revenue) for the Crown. | |
| Judgment Dates: | 5 March 1998 |
Catchwords
Capital gains tax - Group of companies - Disposal of assets - Company ceasing to be member of a group - Principal company of group of companies leaving group by becoming resident outside United Kingdom - Whether by reason of cesser of residence in United Kingdom company subject to tax charge - Income and Corporation Taxes Act 1970, s 278.
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