Court of Appeal (Civil Division).

Nourse and Brooke LJJ and Sir Brian Neill.

Judgment delivered 13 February 1998.

Corporation tax – Management expenses – Life assurance business – Deduction of expenses – Company computed corporation tax under Sch. D, Case I – Relief claimed for expenses – Revenue assessed corporation tax for same accounting period on income minus expenses basis – Claim for relief for expenses disallowed – Whether expenses deductible under Sch. D, Case I were also deductible from profits assessed on income minus expenses basis – Income and Corporation Taxes Act 1988, s. 75,76.

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