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Girvan (Inspector of Taxes) v Orange Personal Communications Services Ltd: ChD 3 Apr 1998

Interest which was retained by a bank until closure of the account under a firm arrangement to that effect was not taxable as it accrued but only when it came to be due to be paid. Income did not normally arise until it was payable. Citations: Gazette 20-May-1998, Times 22-Apr-1998, [1998] 70 TC 682, [1998] … Continue reading Girvan (Inspector of Taxes) v Orange Personal Communications Services Ltd: ChD 3 Apr 1998