Collard (H.M. Inspector of Taxes) v Mining & Industrial Holdings Ltd.  BTC 188
[The appeal against this decision is reported at  BTC 3.]
Judgment delivered 14 March 1986.
Corporation tax – Advance corporation tax – Double tax relief – Credit for foreign tax – Whether double tax relief should be allowed as a credit before any set-off of ACT – Whether company had discretion to make allocation of ACT which it had paid – Income and Corporation Taxes Act 1970, sec. 501; Finance Act 1972; sec. 100(6).