Commercial Union Assurance Co Plc v Shaw (Inspector of Taxes): CA 20 Jan 1999

A company is not allowed to allocate set offs of interest payments against foreign income in such a way as merely served with double taxation relief to carry forward the maximum amount of loss.


Times 20-Jan-1999


Income and Corporation Taxes Act 1988 338(1) 393(9) 797(3)


England and Wales

Income Tax

Updated: 10 May 2022; Ref: scu.79297