Scottish Provident Institution v Inland Revenue Commissioners [2004] UKHL TC_76

2004 Scottish Provident Institution v Inland Revenue Commissioners [2004] UKHL TC_76_538 (25 November 2004)

BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?
No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!

[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Scottish Provident Institution v Inland Revenue Commissioners [2004] UKHL TC_76_538 (25 November 2004)
URL: http://www.bailii.org/uk/cases/UKHL/2004/TC_76_538.html
Cite as: 76 TC 538, 2005 1 SC (HL) 33, [2004] WLR 3172, [2004] UKHL 52, [2005] 1 All ER 325, [2004] STI 2433, [2004] 1 WLR 3172, [2004] BTC 426, 7 ITL Rep 403, [2004] UKHL TC_76_538, [2005] STC 15

[New search] [Printable PDF version] [Buy ICLR report: [2004] 1 WLR 3172] [Help]

Scottish Provident Institution v Inland Revenue Commissioners [2004] UKHL TC_76_538 (25 November 2004)

Corporation tax - Cross options in respect of gilts - Collateral amount - Ramsay principle - Whether options self-cancelling - Whether single composite transaction with no commercial purpose other than tax avoidance - Whether commercially irrelevant contingency prevented finding of single composite transaction - Whether appropriate to compute profit and loss in respect of each option on a mark to market basis - Whether each option a qualifying contract - Whether appropriate to attach a nil value to each option on morning of 1 April 1996 - Whether appropriate to exclude collateral amount from computation - Debt contracts - Interpretation of deeming provisions - Finance Act 1994, ss 147A, 150A, 154, 155, 156 and 177(2), Finance Act 1996, Sch 15, para 25.

A HTML version of this file is not available click here to view the whole pdf version : [2004] UKHL TC_76_538

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKHL/2004/TC_76_538.html

	[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
	United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Scottish Provident Institution v Inland Revenue Commissioners [2004] UKHL TC_76_538 (25 November 2004) URL: http://www.bailii.org/uk/cases/UKHL/2004/TC_76_538.html Cite as: 76 TC 538, 2005 1 SC (HL) 33, [2004] WLR 3172, [2004] UKHL 52, [2005] 1 All ER 325, [2004] STI 2433, [2004] 1 WLR 3172, [2004] BTC 426, 7 ITL Rep 403, [2004] UKHL TC_76_538, [2005] STC 15