swarb.co.uk - law index
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Corporation Tax - From: 1992 To: 1992
This page lists 6 cases, and was prepared on 27 May 2018.
Carr v Sayer (1992) 65 TC 15
1992
Sir Donald Nicholls VC
Corporation Tax
The taxpayer claimed capital allowances for expenditure on purpose built permanent quarantine kennels. Held: It was not expenditure on plant. To decide whether a structure is plant so as to qualify for capiltal allowances, the question is whether the item can reasonably be called apparatus with which the trade is carried on, as opposed to the premises in or on which it is carried on.
1 Citers
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes); HL 6-May-1992 - Gazette, 06 May 1992; [1992] 1 AC 655; [1992] CLY 611; [1992] 2 WLR 469; [1992] STC 226
Lawson (Inspector of Taxes) v Johnson Matthey [1992] UKHL TC_65_39
14 May 1992
HL
Corporation Tax
HL Corporation Tax - Insolvency of taxpayer company's subsidiary - Purchase of subsidiary by Bank of England subject to injection by parent of £50m into subsidiary - Whether such payment of a capital or revenue nature.
[ Bailii ]
Lawson (Inspector of Taxes) v Johnson Matthey Plc; HL 8-Jul-1992 - Gazette, 08 July 1992
Auckland (Inspector of Taxes) v Pavh (International) Ltd Gazette, 29 July 1992
29 Jul 1992
ChD
Corporation Tax, Taxes Management
Reduction of assessment for overcharge can only apply to wrong assessment.
Taxes Management Act 1970 50(6)
Hunt (Inspector of Taxes) v Henry Quick Ltd; King (I of T) v Bridisco Ltd Gazette, 02 September 1992
2 Sep 1992
ChD
Corporation Tax
Platforms installed for storage were plant for capital allowances.