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.
Taxes Management - From: 1995 To: 1995
This page lists 3 cases, and was prepared on 02 April 2018.
Piggott (Inspector of Taxes) v Staines Investment Ltd; ChD 1-Mar-1995 - Gazette, 01 March 1995; Times, 07 February 1995
Cassell v Crutchfield (Inspector of Taxes); ChD 8-Jun-1995 - Ind Summary, 03 July 1995; Times, 08 June 1995
Willson v Hooker (Inspector of Taxes) Times, 21 November 1995; Ind Summary, 04 December 1995
21 Nov 1995
ChD
Corporation Tax, Taxes Management
A single transaction carried out as an agent for a non-resident company can be the 'carrying on' of a regular agency, though acting independently, and instructing lawyers and agents to sell land.
Taxes Management Act 1970 78(1), 82(1)