United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Gallic Leasing Ltd v Coburn (Inspector of Taxes) [1991] UKHL TC_64_399 (28 November 1991)
URL: http://www.bailii.org/uk/cases/UKHL/1991/TC_64_399.html
Cite as: 64 TC 399, [1991] WLR 1399, [1992] 1 All ER 336, [1991] STI 1082, [1991] UKHL TC_64_399, [1991] 1 WLR 1399, [1991] STC 699

[New search] [Printable PDF version] [Help]

Gallic Leasing Ltd v Coburn (Inspector of Taxes) [1991] UKHL TC_64_399 (28 November 1991)

Corporation tax - Group relief - What constitutes valid claim to group relief and whether such claim had been made within two-year time-limit - Claim made in notice of appeal and accounts without identifying surrendering companies - Income and Corporation Taxes Act 1970, 55 258, 264(l)(c), Taxes Management Act 1970, ss 42(5), 114.

A HTML version of this file is not available click here to view the whole pdf version : [1991] UKHL TC_64_399

About BAILII - FAQ - Copyright Policy - Disclaimers - Privacy Policy amended on 25/11/2010