Search Results for: Income and Corporation Taxes Act 1970 209

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Inland Revenue Commissioners v Herd: HL 17 Jun 1993

Where an employer has not deducted tax, the employee can be liable to a tax assessment. The recipient of Schedule E income can still be directly assessable. HL Income Tax – Schedule E – Employment – Gain on sale of shares – Whether taxable under Schedule E – Whether purchaser liable to deduct tax under … Continue reading Inland Revenue Commissioners v Herd: HL 17 Jun 1993

Coates and Reed (Inspectors of Taxes) v Nova Securities Ltd and Arndale Properties: HL 31 Jan 1985

HL Corporation tax – Group relief – Trading stock – Whether assets acquired as trading stock by one group company from another – Whether prospective capital loss effectively transmuted into a trading loss available for group relief – Income and Corporation Taxes Act 1970, ss 273, 274(1) – Finance Act 1965, Sch 7 para 1(1) … Continue reading Coates and Reed (Inspectors of Taxes) v Nova Securities Ltd and Arndale Properties: HL 31 Jan 1985