| 000 | 00839cab a2200205 4500 | ||
|---|---|---|---|
| 001 | WB2505-46 | ||
| 008 | 090401t1989 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u47706 | ||
| 041 | _aeng | ||
| 245 | _aCompensation received by company is taxable | ||
| 260 | _c1989 | ||
| 350 | _a0 | ||
| 490 |
_aTimes _v1/2/89 p28 |
||
| 520 | _aIn Donald Fisher (Ealing) Ltd v Spencer (Inspector of Taxes) , CA 30 January 1989, it was held that compensation received by the taxpaying company was to be treated as profits for corporation tax purposes. The damages were paid in settlement of a claim against the company`s estate agent who had negligently failed to serve a counternotice objecting to a proposed increase in rent. | ||
| 650 | _aESTATE AGENTS | ||
| 650 | _aNEGLIGENCE | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c30065 _d30065 |
||