swarb.co.uk - law index
These cases are from the lawindexpro database. They are now being transferred to the swarb.co.uk website in a better form. As a case is published there, an entry here will link to it. The swarb.co.uk site includes many later cases.
Corporation Tax - From: 1993 To: 1993
This page lists 5 cases, and was prepared on 27 May 2018.
Leisureking Ltd v Cushing (Inspector of Taxes); ChD 13-Jan-1993 - Gazette, 13 January 1993
Sheppard and Another v Inland Revenue Commissioners, Inland Revenue Commissioners v Sheppard Ind Summary, 05 April 1993; Times, 23 February 1993; Gazette, 07 April 1993
23 Feb 1993
Chd
Charity, Corporation Tax
A Charity Tax avoidance plan was lawful. A company made payments to a charity which then employed them as charity trustees. Since the result was clearly to benefit the charity, and its purposes. The obtaining of a relief from tax, and the making use of an exemption are different for this purpose. The claiming of a tax credit is not a claiming of a relief.
Income and Corporation Taxes Act 1988 703 709 - Income and Corporation Taxes Act 1970 460(3)
Bass Holdings Ltd v Money (Inspector of Taxes) Gazette, 12 May 1993
12 May 1993
ChD
Corporation Tax
A claim to deal on accounts which had been drawn over 104 weeks disallowed.
Finance Act 1981
Lord (Inspector of Taxes) v Tustain; Lord v Chappel Ind Summary, 12 July 1993
12 Jul 1993
ChD
Corporation Tax
Company must exist for purpose of trading to get relief on interest on loan.
Imperial Chemical Industries v Colmer (Inspector of Taxes) Gazette, 20 October 1993; Times, 11 August 1993; Ind Summary, 09 August 1993
9 Aug 1993
CA
Corporation Tax
Group tax relief was available despite other subsidiary companies within the same group being offshore.
1 Citers
