George Wimpey International Ltd. v Rolfe (H.M. Inspector of Taxes).  BTC 301
Judgment delivered 14 June 1989.
Double tax relief – Foreign tax paid on trading income – Company’s worldwide liability under Sch. D, Case I in relevant period was nil while having taxable profits on non-trading income – Whether credit for foreign tax could be set against UK tax on non-trading profits – Income and Corporation Taxes Act 1970, sec. 498(3)501(1) (now Income and Corporation Taxes Act 1988, sec. 790(4), sec. 793(1)).