000 00789cab a2200193 4500
001 X1012
008 090401t1993 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u14146
041 _aeng
245 _aDonald Fisher (Ealing) Ltd v Spencer (HMIT)
260 _c1993
350 _a0
490 _aTax Cases
_v1993 TC 168-190(23)
520 _aCA 30 January 1989. Corporation tax.- computation of profits - Tenancy of business premises by company - Rent Review - Notice of increase by landlord Negligent failure of company`s agent to serve counternotice. Action against agent compromised by payment of compensation to company. Whether taxable as trading receipt or as chargeable gain.
650 _aCORPORATION TAX
690 _aTAXATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c9182
_d9182