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Tax Cases
All The Latest Tax Cases From Gray’s Inn Tax Chambers

Corporation tax. Accounting periods. “Within the charge to tax” – s.832(1) ICTA 1988.

ACT paid on a dividend cannot be carried back and set against an earlier year’s corporation...

Notices requiring a third party to produce documents, issued by the Inland Revenue during tax investigations. s.20(3) TMA 1970.

The notices were quashed on the grounds (a) that they...

 

Schedule E – s.145 ICTA 1988 – s.168 ICTA 1988.

Shadow director. Offshore company. Whether individual whose wishes directors tend to follow constitutes a shadow director: held: not. Whether...