The Arthur Young case: tax free expenses for partners?
Language: English Series: Law Society`s Gazette ; 85(36) 5 October 1988, 19-21(3)Publication details: 1988Subject(s): Summary: Discusses the decision in MacKinlay (Inspector of Taxes) v Arthur Young McClelland Moores and Co , CA 29 January 1988, see Abstract 38865. Removal expenses were paid to two partners who agreed to relocate. The case considered whether or not such expenses were tax deductible in computing the company`s taxable profits under the Income and Corporation Taxes Act 1970 Sched D Case II .| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS39927 (Browse shelf(Opens below)) | 1 | Available | 20116-1001 |
Discusses the decision in MacKinlay (Inspector of Taxes) v Arthur Young McClelland Moores and Co , CA 29 January 1988, see Abstract 38865. Removal expenses were paid to two partners who agreed to relocate. The case considered whether or not such expenses were tax deductible in computing the company`s taxable profits under the Income and Corporation Taxes Act 1970 Sched D Case II .