A propos de Gide
Fondé à Paris en 1920, Gide est l’un des principaux cabinets d’avocats internationaux.
International
Gide intervient dans de nombreux pays et est implanté dans six régions du monde, avec 11 bureaux.
Fondé à Paris en 1920, Gide est l’un des principaux cabinets d’avocats internationaux.
Gide intervient dans de nombreux pays et est implanté dans six régions du monde, avec 11 bureaux.
6 mai 2022
Article | UK | Tax | JTI Acquisition | May 2022
In this article Gide London counsel, Gerald Montagu considers JTI Acquisition, a decision which is likely to prove controversial and cause considerable disquiet since the First-tier Tax Tribunal (FTT) has agreed with HMRC’s challenge to long-accepted taboos (such as that borrowing to finance a corporate acquisition is not an unallowable purpose), notwithstanding counsel for the appellant’s remonstrance that the approach advocated by HMRC was ‘unprecedented’ and such as to render this case the first of its kind.
This article was originally published in Lexis®PSL Tax.
Click on the PDF below to read the article in full.
