Able (UK) Holdings Ltd v HM Inspector of Taxes: ChD 30 Jun 2006


Lightman J


[2006] EWHC 1535 (Ch)




England and Wales

Cited by:

See AlsoAble (UK) Ltd v Revenue and Customs ChD 19-Oct-2006
Appeal by way of case stated against a decision of the General Commissioners as to whether a certain compensation payment received by the appellant under section 31(3) of the Land Compensation Act 1961 was income or capital. The General . .
CitedAble (UK) Ltd v Revenue and Customs CA 22-Nov-2007
The taxpayer company had received compensation for having been excluded from its business premises for a period until a compulsory purchase process failed. It treated the receipt as capital. The revenue said it was income.
Held: The court . .
Lists of cited by and citing cases may be incomplete.

Corporation Tax

Updated: 02 June 2022; Ref: scu.243048