Collins v Addies (Inspector of Taxes); Greenfield v Bains (Inspector of Taxes): CA 16 Sep 1992

The novation of a debt to a company was a release incurring income tax liability.

Citations:

Gazette 16-Sep-1992

Statutes:

Income and Corporation Taxes Act 1988 287-1

Jurisdiction:

England and Wales

Income Tax

Updated: 13 September 2022; Ref: scu.79279