HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

17TH AND 18TH NOVEMBER AND 18TH DECEMBER 1975

COURT OF APPEAL–

7TH, 8TH, 9TH AND 11TH FEBRUARY 1977

Corporation tax–Whether sum representing apportioned part of rent and services paid by liquidator of taxpayer company an allowable deduction in computing chargeable gains arising on disposal of company’s tenancies–Finance Act 1965 (c. 25), Sch. 6, paras. 4(1)(b) and 5(1) and (2).

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