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Carr (Inspector of Taxes) v Armpledge Ltd; Same v Fielden and Ashworth Ltd: CA 24 May 2000

Where a company sought to claim reliefs going back over different tax years, there was no rule requiring such reliefs to be claimed chronologically, but the company could arrange the claims against the several tax years as they best thought fit. There was no express power to order them, but the test was the absence … Continue reading Carr (Inspector of Taxes) v Armpledge Ltd; Same v Fielden and Ashworth Ltd: CA 24 May 2000

Carr (Inspector of Taxes) v Armpledge Ltd; Same v Fielden and Ashworth Ltd: ChD 12 Oct 1998

A company’s settlement of its tax affairs had to be dealt with in chronological order even though it would be from it’s point of view more tax efficient to have them dealt with in reverse order. No right of choice was given to a taxpayer. Citations: Times 12-Oct-1998 Statutes: Income and Corporation Taxes Act 1988 … Continue reading Carr (Inspector of Taxes) v Armpledge Ltd; Same v Fielden and Ashworth Ltd: ChD 12 Oct 1998