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Nuclear Electric Plc v Bradley (Inspector of Taxes): HL 29 Mar 1996

The income from investments set aside to cover future liabilities was not trading income.

Citations:

Gazette 09-May-1996, Times 29-Mar-1996

Statutes:

Income and Corporation Taxes Act 1988 393(8)

Citing:

Appeal fromNuclear Electric Plc v Bradley (Inspector of Taxes) CA 13-Nov-1995
Income on funds set aside but not allocated for expenditure not trading income . .
Lists of cited by and citing cases may be incomplete.

Corporation Tax

Updated: 09 April 2022; Ref: scu.84383

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