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Strand Futures and Options Ltd v Vojak (Inspector of Taxes): ChD 7 Feb 2003

The taxpayer had acquire by allotment a proportion of the issued share capital of a company and later sold half back. The respondent sought to bring in to the tax return the associated receipts. Held: The effect of section 208 was to exclude from Corporation Tax all distributions of a UK company, save those otherwise … Continue reading Strand Futures and Options Ltd v Vojak (Inspector of Taxes): ChD 7 Feb 2003

MacNiven (Inspector of Taxes) v Westmoreland Investments Ltd: HL 15 Feb 2001

The fact that a payment of interest was made only to create a tax advantage did not prevent its being properly claimed. Interest was paid for the purposes of setting it against tax, when the debt was discharged. A company with substantial losses had . .

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