| 000 | 00803cab a2200205 4500 | ||
|---|---|---|---|
| 001 | WB2325-50 | ||
| 008 | 090401t1987 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u26853 | ||
| 041 | _aeng | ||
| 245 | _aDamages are taxable profits | ||
| 260 | _c1987 | ||
| 350 | _a0 | ||
| 490 |
_aTimes _v20/6/87 p40 |
||
| 520 | _aIn Donald Fisher (Ealing) Ltd v Spencer (Inspector of Taxes) , ChD 11 June 1987, the taxpayer company received 14,000 in settlement of a claim against its negligent estate agent who had failed to serve a counternotice objecting to a rent review clause, resulting in increased rent. ChD held that the payment was a trading receipt taxable under Sch D, Case 1. | ||
| 650 | _aCORPORATION TAX | ||
| 650 | _aNEGLIGENCE | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c18086 _d18086 |
||