References: [1974] 1 WLR 1460
Ratio:
This case is cited by:
- Cited – Kahn and Another v Commissioners of Inland Revenue; In re Toshoku Finance plc HL (House of Lords, Bailii, Gazette 21-Mar-02, [2002] UKHL 6, Times 25-Feb-02, [2002] 1 WLR 671, [2003] 1 AC 1, [2002] 2 All ER 113, [2002] 2 Cr App R 9, [2002] HRLR 23, (2002) 166 JPN 431, (2002) 166 JP 333)
A company went into liquidation, being owed substantial sums by another company in the same group, but itself insolvent. A settlement did not include accrued interest, but was claimed to be taxed as if it had, and on an accruals basis. If so, was . .
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Last Update: 27 September 2017
Ref: 190100
