000			01465cab a2200193 4500
001			ABS38498
008			090401t1987 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u10987
041			_aeng
245			_aDonald Fisher (Ealing) Ltd v Spencer (HMIT)
260			_c1987
350			_a0
490			_aEstates Gazette _v284(6358) 31 October 1987, 634-36(2)
520			_aChD 11 June 1987 Appeal by taxpayer company against a decision by one of the special commissioners that it should pay corporation tax on a sum paid in settlement of a claim against a firm of estate agents . The company held a lease sumject to a rent review clause. On the serving of a trigger notice by the landlords specifying an increased rent, the company instructed estate agents to serve a counternotice objecting to the increase, but the estate agents negligently failed to do so within the specified time-limit . In an action by the landlords against the company a settlement was reached whereby the agents agreed to pay the company 14,000 as compensation for their negligence which had led to the company having to pay a higher rent during the residue of the lease than would have been payable if the agents had not been negligent. The sum was in effect paid to restore the loss in profits suffered by the company as a result of the negligence and in the opionion of the commissioner was co
650			_aDAMAGES
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c7003 _d7003