Missed tax on rent cannot be deducted later
Language: English Series: Independent ; 21 October 1992, 27(1)Publication details: 1992Subject(s): Summary: In "Tenbry Investments Ltd v Peugeot Talbot Motor Co Ltd" ChD 2 October 1992 it was held that if a tenant fails to deduct from instalments of rent payable to his landlord, the tax for which he is assessable pursuant to Income and Corporation Taxes Act 1988 s349(1), he cannot afterwards deduct it from, or set it off against subsequent instalments.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | WB2841-58 (Browse shelf(Opens below)) | 1 | Available | 43838-1001 |
In "Tenbry Investments Ltd v Peugeot Talbot Motor Co Ltd" ChD 2 October 1992 it was held that if a tenant fails to deduct from instalments of rent payable to his landlord, the tax for which he is assessable pursuant to Income and Corporation Taxes Act 1988 s349(1), he cannot afterwards deduct it from, or set it off against subsequent instalments.