swarb.co.uk - law index
These cases are from the lawindexpro database. They are now being transferred to the swarb.co.uk website in a better form. As a case is published there, an entry here will link to it. The swarb.co.uk site includes many later cases.
Corporation Tax - From: 1991 To: 1991
This page lists 2 cases, and was prepared on 27 May 2018.
Colonial Life Insurance Co (Trinidad) Ltd v The Board of Inland Revenue Trinidad and Tobago Co; PC 1-Jul-1991 - [1991] UKPC 25
Gallic Leasing Ltd v Coburn (Inspector of Taxes) [1991] UKHL TC_64_399; [1991] STC 699; [1991] 1 WLR 1399; [1991] STI 1082; [1992] 1 All ER 336; 64 TC 399
28 Nov 1991
HL
Corporation tax
hl Corporation tax - Group relief - What constitutes valid claim to group relief and whether such claim had been made within two-year time-limit - Claim made in notice of appeal and accounts without identifying surrendering companies - Income and Corporation Taxes Act 1970, 55 258, 264(l)(c), Taxes Management Act 1970, ss 42(5), 114.
Income and Corporation Taxes Act 1970 55 258 264IC - Taxes Management Act 1970 42(5) 114
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