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United Kingdom House of Lords Decisions
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Taylor (Inspector of Taxes) v MEPC Holdings Ltd [2003] UKHL TC_75_632 (18 December 2003)
URL: http://www.bailii.org/uk/cases/UKHL/2003/TC_75_632.html
Cite as:
[2004] STC 123,
75 TC 632,
[2004] STI 50,
[2003] UKHL TC_75_632,
[2004] 1 WLR 82,
[2004] BTC 20,
[2004] 1 All ER 536,
[2003] UKHL 70,
[2004] WLR 82
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[2004] 1 WLR 82]
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Corporation tax - Group relief - Surrender - Determination of profits for purpose of calculating that amount - Whether allowable losses brought forward ^ should be deducted from chargeable gains made in relevant accounting period - Income and Corporation Taxes Act 1988, s 403(8).
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