HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

19TH, 20TH AND 23RD JUNE 1975

Corporation tax, Schedule D–Trade–Deduction–Expenses–Payment under guarantee of loans made to an associated company–Whether expenditure wholly and exclusively incurred for the purposes of guarantor’s trade–Whether capital expenditure–Income and Corporation Taxes Act 1970 (c. 10), s. 130(a), (e), (f).

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