Earlspring Properties Ltd v Guest (Inspector of Taxes): CA 1 May 1995

A close company has an additional obligation to notify the Revenue that a loan was chargeable to tax, and in default, it was liable for interest.

Citations:

Ind Summary 01-May-1995, Times 17-Mar-1995

Jurisdiction:

England and Wales

Citing:

Appeal fromEarlspring Properties Ltd v Guest (Inspector of Taxes) ChD 28-May-1993
In computing company’s tax liability excessive pay not deductible. . .

Cited by:

Appealed toEarlspring Properties Ltd v Guest (Inspector of Taxes) ChD 28-May-1993
In computing company’s tax liability excessive pay not deductible. . .
Lists of cited by and citing cases may be incomplete.

Income Tax, Corporation Tax

Updated: 21 January 2023; Ref: scu.80212