Donald Fisher (Ealing) Ltd v Spencer (HMIT)

Donald Fisher (Ealing) Ltd v Spencer (HMIT) - 1993 - Tax Cases 1993 TC 168-190(23) .

CA 30 January 1989. Corporation tax.- computation of profits - Tenancy of business premises by company - Rent Review - Notice of increase by landlord Negligent failure of company`s agent to serve counternotice. Action against agent compromised by payment of compensation to company. Whether taxable as trading receipt or as chargeable gain.


CORPORATION TAX