Homeowners Friendly Society Ltd (‘the Society’) appeals against assessments to Corporation Tax and the refusal by the Inspector of claims under section 460(1) of the Income and Corporation Taxes Act 1988 for the three accounting periods of twelve months each, ending on 31 December 1990, 1991 and 1992. Although three accounting periods are the subject of the Society’s appeals the parties have agreed for the purposes of this hearing that the accounting period which ended on 31 December 1992 may be taken as representative of all three years and so the appeals may be based on the law relevant to the accounting period which ended on that date.

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