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.
 EWHC 3046 (Ch)
Land Compensation Act 1961 3193)
See Also – Able (UK) Holdings Ltd v HM Inspector of Taxes ChD 30-Jun-2006
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 . .
These lists may be incomplete.
Updated: 31 January 2021; Ref: scu.246808