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United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Beauchamp (Inspector of Taxes) v FW Woolworth Plc [1989] UKHL TC_61_542 (08 June 1989)
URL: http://www.bailii.org/uk/cases/UKHL/1989/TC_61_542.html
Cite as: [1989] 3 WLR 1, [1990] 1 AC 478, 62 TC 542, [1989] STC 510, [1989] UKHL TC_61_542, [1990] AC 478

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Beauchamp (Inspector of Taxes) v FW Woolworth Plc [1989] UKHL TC_61_542 (08 June 1989)

Co-operation tax - Exchange losses incurred in repayment of foreign loans - Whether loans on capital or revenue account - Whether losses allowable deductions in computing profits - Income and Corporation Taxes Act 1970, 5 130 (/). y

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