Chancery Division.

Edward Evans-Lombe QC (sitting as a deputy judge of the High Court).

Judgment delivered 2 October 1992.

Deduction of tax – Payment of rent to non-resident landlord – Lessee obliged to deduct tax and account to the Revenue – Lessee failed to deduct tax – Whether sums which should have been deducted could be set off against subsequent payments of rent – Income and Corporation Taxes Act 1988, sec. 349(1).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.