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McNiven (Inspector of Taxes) v Westmoreland Investments Ltd: ChD 19 Aug 1997

Loans made between associated companies for the sole purpose of creating a charge to tax were ineffective as avoidance scheme. Citations: Times 19-Aug-1997 Statutes: Income and Corporation Taxes Act 1988 338 Jurisdiction: England and Wales Cited by: At ChD – McNiven (Inspector of Taxes) v Westmoreland Investments Ltd CA 26-Oct-1998 Cross loans were made between … Continue reading McNiven (Inspector of Taxes) v Westmoreland Investments Ltd: ChD 19 Aug 1997

Commercial Union Assurance Co Plc v Shaw (Inspector of Taxes): CA 20 Jan 1999

A company is not allowed to allocate set offs of interest payments against foreign income in such a way as merely served with double taxation relief to carry forward the maximum amount of loss. Citations: Times 20-Jan-1999 Statutes: Income and Corporation Taxes Act 1988 338(1) 393(9) 797(3) Jurisdiction: England and Wales Income Tax Updated: 10 … Continue reading Commercial Union Assurance Co Plc v Shaw (Inspector of Taxes): CA 20 Jan 1999

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