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HM Revenue and Customs v Salaried Persons Postal Loans Ltd: ChD 7 Apr 2006

The company had ceased trading, but rental income was still generated from its former premises. The Revenue sought to include the receipt in calculations of whether the company was entitled to a small company corporation tax rate. The Revenue appealed the special commissioner’s decision that it was not a business income. Held: The appeal failed. … Continue reading HM Revenue and Customs v Salaried Persons Postal Loans Ltd: ChD 7 Apr 2006

Regina v Inland Revenue Commissioners, ex parte Newfields Developments Ltd: HL 21 Jun 2001

Tax relief for smaller companies was to be reduced where a person controlling the company was associated with other companies. The taxpayer was found to be in control of two companies by virtue of her associations with two trusts with control of two companies. She argued that the section gave a discretion as to the … Continue reading Regina v Inland Revenue Commissioners, ex parte Newfields Developments Ltd: HL 21 Jun 2001