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 Commissioners decided that the payment was income.
Judges:
Briggs J
Citations:
[2006] EWHC 3046 (Ch)
Links:
Statutes:
Land Compensation Act 1961 3193)
Jurisdiction:
England and Wales
Citing:
See Also – Able (UK) Holdings Ltd v HM Inspector of Taxes ChD 30-Jun-2006
. .
Cited by:
Appeal from – Able (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: 30 June 2022; Ref: scu.246808