| 000 | 00958cab a2200241 4500 | ||
|---|---|---|---|
| 001 | WB2841-58 | ||
| 008 | 090401t1992 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u43838 | ||
| 041 | _aeng | ||
| 245 | _aMissed tax on rent cannot be deducted later | ||
| 260 | _c1992 | ||
| 350 | _a0 | ||
| 490 |
_aIndependent _v21 October 1992, 27(1) |
||
| 520 | _aIn "Tenbry Investments Ltd v Peugeot Talbot Motor Co Ltd" ChD 2 October 1992 it was held that if a tenant fails to deduct from instalments of rent payable to his landlord, the tax for which he is assessable pursuant to Income and Corporation Taxes Act 1988 s349(1), he cannot afterwards deduct it from, or set it off against subsequent instalments. | ||
| 650 | _aDEDUCTIONS | ||
| 650 | _aINCOME AND CORPORATION TAXES ACT 1988 S349(1) | ||
| 650 | _aRENT ARREARS | ||
| 650 | _aRENT INSTALMENTS | ||
| 650 | _aTAX DEDUCTIONS | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c27944 _d27944 |
||