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Threlfall v Jones Inspector of Taxes, Gallagher v Same; Chd 1 Mar 1993

References: Gazette 10-Mar-1993, Ind Summary 01-Mar-1993
The taxpayer had acquired capital assets under a financing arrangement in which payments were spread over several tax periods. It was appropriate to treat those payments in according with normal accounting practice, rather than to seek to pull them into the one period.
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