Source: All England Reporter
Publisher Citation: [1998] All ER (D) 796
Court: Court of Appeal, Civil Division
Judge:

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

Catchwords

Income tax - Double taxation relief - Corporation tax - Whether taxpayer entitled to carry forward excess charges on income as losses - , and .

The Case

Practice Areas

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