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United Kingdom House of Lords Decisions
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Lawson (Inspector of Taxes) v Johnson Matthey [1992] UKHL TC_65_39 (14 May 1992)
URL: http://www.bailii.org/uk/cases/UKHL/1992/TC_65_39.html
Cite as:
[1992] 2 All ER 647,
[1992] STI 529,
65 TC 39,
[1992] UKHL TC_65_39,
[1992] 2 AC 324,
[1992] 2 WLR 826,
[1992] STC 466
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Lawson (Inspector of Taxes) v Johnson Matthey [1992] UKHL TC_65_39 (14 May 1992)
Corporation Tax - Insolvency of taxpayer company's subsidiary - Purchase of subsidiary by Bank of England subject to injection by parent of £50m into subsidiary - Whether such payment of a capital or revenue nature.
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