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

These lists may be incomplete.
Updated: 07 June 2021; Ref: scu.80212