|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 796|
|Court:||Court of Appeal, Civil Division|
Lord Woolf MR, Peter Gibson and Brooke LJJ
|Representation||Graham Aaronson QC and Malcolm Gammie (instructed by Linklaters & Paines) for the taxpayer.|
|Ian Glick QC and Jonathan Peacock (instructed by the Solicitor of Inland Revenue) for the Crown.|
|Judgment Dates:||21 December 1998|
Income tax - Double taxation relief - Corporation tax - Whether taxpayer entitled to carry forward excess charges on income as losses - , and .