Able (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 Commissioners decided that the payment was income.
Briggs J
[2006] EWHC 3046 (Ch)
Bailii
Land Compensation Act 1961 3193)
Citing:
See AlsoAble (UK) Holdings Ltd v HM Inspector of Taxes ChD 30-Jun-2006
. .

Cited by:
Appeal fromAble (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 . .

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Updated: 31 January 2021; Ref: scu.246808