Revenue & Customs Commissioners v DCC Holdings (UK) Ltd (2010)
Judgment Date: 15 Dec 10
Summary The appellant (D) appealed against a decision ((2009) EWCA Civ 1165, (2010) STC 80) that it was not entitled to relief in respect of a non-trading deficit in relation to of a series of net-paying "repo" transactions. D had entered into the transactions with a bank, the bank selling gilts to D and...