Compensation received by company is taxable

Compensation received by company is taxable - 1989 - Times 1/2/89 p28 .

In Donald Fisher (Ealing) Ltd v Spencer (Inspector of Taxes) , CA 30 January 1989, it was held that compensation received by the taxpaying company was to be treated as profits for corporation tax purposes. The damages were paid in settlement of a claim against the company`s estate agent who had negligently failed to serve a counternotice objecting to a proposed increase in rent.


ESTATE AGENTS
NEGLIGENCE