HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

27 JUNE AND 13 JULY 1979

COURT OF APPEAL–

13 AND 29 OCTOBER 1980

Income tax, Schedule D–Partnership profits–Payment under a guarantee given by a former partner–Whether deductible in computing profits when firm entitled to be indemnified by him–Whether a withdrawal of capital or sum paid for a capital asset–Income and Corporation Taxes Act 1970, ss 108(1) and 130(f) and (k).

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