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
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