Development Securities (No.9) Ltd & Others v HMRC (UT)

Citation:

[2021] 2 All ER 163, [2021] 4 WLR 4, [2021] STC 84, [2019] STC 1424

Judgment Date:

15 December 2020

Date posted:

15 December 2020

(won on appeal from FTT, reversed in CA) (corporate tax residence / Jersey / UK / dual residence)