Earlspring Properties Ltd v Guest (Inspector of Taxes): ChD 28 May 1993

In computing company’s tax liability excessive pay not deductible.

Citations:

Times 28-May-1993

Statutes:

Income and Corporation Taxes Act 1970 130

Citing:

Appealed toEarlspring 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. . .

Cited by:

Appeal fromEarlspring 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. . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 19 May 2022; Ref: scu.80214