Johnson (HM Inspector of Taxes) v Prudential Assurance Co Ltd.  BTC 112
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.