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: 1996 To: 1996
This page lists 7 cases, and was prepared on 27 May 2018.
Glaxo Group Ltd v Inland Revenue Commissioners Ind Summary, 08 January 1996; [1996] STC 191
8 Jan 1996
CA
Corporation Tax
A transfer pricing direction allowed the Inland Revenue to issue adjustments after 6 years.
1 Cites
1 Citers
Girobank Plc v Clarke (Inspector of Taxes) Gazette, 01 May 1996; Times, 21 March 1996
21 Mar 1996
ChD
Corporation Tax
The part use of an industrial building as an office defeats a capital allowance claim.
Capital Allowances Act 1990 18
1 Cites
1 Citers
Nuclear Electric Plc v Bradley (Inspector of Taxes); HL 29-Mar-1996 - Gazette, 09 May 1996; Times, 29 March 1996
Boote (Inspector of Taxes) v Banco Do Brasil Sa Times, 02 April 1996
2 Apr 1996
ChD
Corporation Tax, Banking
An overseas bank may not carry forward a set-off against profits against later loss by overseas bank on loans through UK.
Finance Act 1976 50(1)
1 Citers
Johnson (Inspector of Taxes) v Prudential Assurance Co Ltd; ChD 5-Jul-1996 - Times, 05 July 1996
Bradley (Inspector of Taxes) v London Electricity Plc Gazette, 09 October 1996; Times, 01 August 1996
1 Aug 1996
ChD
Corporation Tax
A distinction is to be found between the construction of plant and the equipment installed. The Court should examine the function of a structure to decide if it was a plant or a building for allowance.
Capital Allowances Act 1990 24
Memec Plc v Inland Revenue Commissioners Times, 07 November 1996; [1996] STC 1336
7 Nov 1996
ChD
Walker J
Corporation Tax
Double taxation relief was not available for a distribution by a German company to its UK partner.
An international treaty should be construed in a manner which is "international, not exclusively English".
1 Citers