| 000 | 01144cab a2200265 4500 | ||
|---|---|---|---|
| 001 | ABS48140 | ||
| 008 | 090401t1993 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u65192 | ||
| 041 | _aeng | ||
| 245 | _aTenbry Investments Ltd v Peugeot Talbot Motor Co Ltd | ||
| 260 | _c1993 | ||
| 350 | _a0 | ||
| 490 |
_aEstates Gazette _v(9306) 13 February 1993, 104-106(3) |
||
| 520 | _aChD 2 October 1992. T, the landlord, was based in Jersey and required the defendant P to deduct tax from the rent of premises in Mile End Road, London. Having paid the rent without deductions, P realised the omission but planned to deduct the sum from, or set it off against future payments. P`s entitlement to do so was the central issue at court. The decision was that it could not, that the right could not be exercised retrospectively. | ||
| 650 | _aCORPORATION TAX | ||
| 650 | _aDEDUCTIONS | ||
| 650 | _aENTITLEMENT | ||
| 650 | _aINCOME AND CORPORATION TAXES ACT 1988 S349 | ||
| 650 | _aRENT PAYMENTS | ||
| 650 | _aTAX DEDUCTIONS | ||
| 690 | _aLANDLORD AND TENANT-CASE LAW | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c40648 _d40648 |
||