| 000 | 01065cam a2200229 4500 | ||
|---|---|---|---|
| 001 | WB3726-30 | ||
| 008 | 000000n2001 000 0 eng u | ||
| 035 | _a(Sirsi) u113462 | ||
| 245 | _aCorporation tax | ||
| 260 | _c2001 | ||
| 490 |
_aEstates Gazette _v[2001] 26 EG 162 (CS) 30/6/01 |
||
| 520 | _a"Inland Revenue Commissioners v John Lewis Properties plc", CD 13 June 2001. Respondent taxpayer J entered into a rent factoring scheme assigning rental income for five years to bank in return for lump sum. Special commissioner's decision that the payment was a capital receipt and not income for corporation tax purposes was upheld. The commissioners' appeal was dismissed | ||
| 590 | _aWB | ||
| 650 | _aINLAND REVENUE COMMISSIONERS V JOHN LEWIS PROPERTIES PLC | ||
| 650 | _aCORPORATION TAX | ||
| 650 | _aRENT FACTORING SCHEMES | ||
| 650 | _aRENTAL INCOME | ||
| 650 | _aCAPITAL RECEIPTS | ||
| 690 | _aTAXATION-CASE LAW | ||
| 856 | _uhttps://porch.ccta.gov.uk/courtser/judgements.nsf/Search/70D4E307E54BCA1C80256A6A00518467?OpenDocument | ||
| 942 | _n0 | ||
| 999 |
_c67597 _d67597 |
||