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Kelsall (Inspector of Taxes) v Stipplechoice Ltd: CA 19 Jun 1995

To change a company’s accounting period, must be uncertain to Inspector. It is not an objective test.

Citations:

Ind Summary 19-Jun-1995

Statutes:

Income and Corporation Taxes Act 1988 12-8

Jurisdiction:

England and Wales

Corporation Tax

Updated: 21 January 2023; Ref: scu.82719

Posted on February 4, 2023February 4, 2023 by dlsPosted in Corporation TaxTagged Corporation Tax

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Previous Previous post: Ferreira v American Embassy Employees’ Association: CA 30 Jun 1995
Next Next post: Mohamed v Manek and Royal Borough of Kensington and Chelsea: CA 28 Apr 1995

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