swarb.co.uk - law index
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Corporation Tax - From: 1994 To: 1994
This page lists 7 cases, and was prepared on 27 May 2018.
Joint (Inspector of Taxes) v Bracken Developments Ltd Ind Summary, 07 February 1994; Times, 21 January 1994
21 Jan 1994
ChD
Corporation Tax, Taxes Management
A Close company has a duty to notify the Inland Revenue of its liability with regard to loans made to participants.
Taxes Management Act 1988
Regina v Inland Revenue Commissioners Ex Parte Matrix Securities Ltd [1994] UKHL TC_66_587
17 Feb 1994
HL
Corporation Tax
HL Judicial review - Capital allowances - Assurance given by local Inspector that capital allowances would be available under arrangements proposed by Enterprise Zone Property Unit Trust - Earlier letter from Revenue Head Office indicating that local level assurances would not be binding - Inspector's assurance revoked by Head Office - Whether full and accurate disclosure by applicant for assurance - Whether Revenue bound by assurance - Whether withdrawal of assurance unfair as abuse of power - Capital Allowances Act 1990, s 10A.
Capital Allowances Act 1990 10A
[ Bailii ]
Johnston (Inspector of Taxes) v Britannia Airways Ltd Times, 20 July 1994
20 Jul 1994
ChD
Corporation Tax
Provision in airline accounts for engine overhauls was proper accounting.
Johnston (Inspector of Taxes) v Britannia Airways Ltd Ind Summary, 01 August 1994
1 Aug 1994
ChD
Corporation Tax
Accruals accounting for engines repaired four yearly was appropriate.
Melluish (Inspector of Taxes) v BMI (No 3) Ltd and Related Appeals Gazette, 19 October 1994; Times, 17 August 1994; Ind Summary, 05 September 1994
17 Aug 1994
CA
Corporation Tax
Capital allowances were not available on plant which had been leased to the Local Authority and which had since had become part of land occupied by them. The plant was no longer owned by the tax payers. Leased fixtures given capital allowances by sch 17 of 1985 Act after 1984.
Finance Act 1985
1 Cites
1 Citers
Regina v Inland Revenue Commissioners Ex Parte Unilever Plc and Others; QBD 12-Sep-1994 - Ind Summary, 12 September 1994
NAP Holdings UK v Whittles (Inspector of Taxes) [1994] UKHL TC_67_166
17 Nov 1994
HL
Corporation Tax
HL Corporation Tax - Deductibility of expenditure - Capital or revenue expenditure - Group relief - Individuals involved in a joint venture, several companies being involved - One company advancing funds - Whether those monies deductible as wholly and exclusively expended in the course of a trade - Income and Corporation Taxes Act 1970, s 130.
Income and Corporation Taxes Act 1970 130
[ Bailii ]