Donald Fisher (Ealing) Ltd v Spencer (HMIT)
Language: English Series: Tax Cases ; 1993 TC 168-190(23)Publication details: 1993Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | X1012 (Browse shelf(Opens below)) | 1 | Available | 14146-1001 |
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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.