| 000 | 00805cab a2200205 4500 | ||
|---|---|---|---|
| 001 | WB2721-54 | ||
| 008 | 090401t1991 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u61620 | ||
| 041 | _aeng | ||
| 245 | _aGroup tax relief in joint venture | ||
| 260 | _c1991 | ||
| 350 | _a0 | ||
| 490 |
_aTimes _v29/5/91 p35 |
||
| 520 | _aIn J Sainsbury plc v O`Connor , CA 22 May 1991, it was held that a joint venture agreement between the defendant and a Belgian company to establish a chain of home improvement stores did not deprive them of entitlement under the provisions of Income and Corporation Taxes Act 1970 s258 to group relief for the trading losses subsequently incurred. | ||
| 650 | _aCORPORATION TAX | ||
| 650 | _aLAW CASE | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c38213 _d38213 |
||