Corporation tax
Series: Estates Gazette ; [2001] 26 EG 162 (CS) 30/6/01Publication details: 2001Subject(s): Online resources: Summary: "Inland Revenue Commissioners v John Lewis Properties plc", CD 13 June 2001. Respondent taxpayer J entered into a rent factoring scheme assigning rental income for five years to bank in return for lump sum. Special commissioner's decision that the payment was a capital receipt and not income for corporation tax purposes was upheld. The commissioners' appeal was dismissed| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London News article | WB3726-30 (Browse shelf(Opens below)) | 1 | Available | 113462-1001 |
"Inland Revenue Commissioners v John Lewis Properties plc", CD 13 June 2001. Respondent taxpayer J entered into a rent factoring scheme assigning rental income for five years to bank in return for lump sum. Special commissioner's decision that the payment was a capital receipt and not income for corporation tax purposes was upheld. The commissioners' appeal was dismissed