House of Lords.

Lord Keith of Kinkel, Lord Brandon of Oakbrook, Lord Templeman, Lord Oliver of Aylmerton and Lord Goff of Chieveley.

Judgment delivered 8 June 1989.

Corporation tax – Losses – Exchange losses arising on repayment of foreign loans – Loans for five-year term – Whether loans were transactions on capital or revenue account – Whether losses deductible in computing corporation tax liability.

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