Parnalls Solicitors Ltd v The Commissioners for Revenue and Customs: FTTTx 10 Nov 2009
Corporation tax – lump sum paid for release of annuity – deductible expense – obligation to pay annuity assumed on transfer of partnership business – whether revenue or capital Citations: [2009] UKFTT 318 (TC), [2010] SFTD 284, [2010] STI 378 Links: Bailii Jurisdiction: England and Wales Corporation Tax Updated: 05 October 2022; Ref: scu.409116