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Cases Tax

Inmarsat Global Ltd v Revenue and Customs Commissioners [2021]

Judgment Date: 23 Mar 2021

A successor to a business that had incurred costs of launching leased satellites was not deemed to own the satellites by operation of the Capital Allowances Act 1990 Pt II s.78(1) and therefore was not entitled to capital allowances in respect of those costs under s.24(1).

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Members
Michael Gibbon QC

Practice areas
Tax

HMRC v Smith & Nephew (2020)

Judgment Date: 03 Mar 2020

Michael Gibbon QC (leading James Rivett QC of Pump Court Tax Chambers) has appeared for HMRC in an important test-case central aspects of the loan relationships code, in particular the “fairly represents” provision, and the proper treatment of exchange gains and losses.

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Members
Michael Gibbon QC

Practice areas
Tax