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.
[1994] UKHL TC – 67 – 166
Bailii
Income and Corporation Taxes Act 1970 130
England and Wales
Corporation Tax
Updated: 10 January 2022; Ref: scu.559757
