|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 89|
|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|
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.