Charges on income
Charitable donations, distributions in respect of shares
Corporation tax
Amounts paid
Commentary –
Tax Reporter ¶716-680
Case Law –
Nightingale & Ors v Price (HMIT)
;
PATON (AS FENTON'S TRUSTEE) v. COMMISSIONERS OF INLAND REVENUE
;
THE COMMISSIONERS OF INLAND REVENUE v. DONCASTER.
Annuities and annual payments, conditions specific to pre-16 March 2005
Commentary –
Tax Reporter ¶716-680
Case Law –
Nightingale & Ors v Price (HMIT)
;
PATON (AS FENTON'S TRUSTEE) v. COMMISSIONERS OF INLAND REVENUE
;
THE COMMISSIONERS OF INLAND REVENUE v. DONCASTER.
Generally
Commentary –
Tax Reporter ¶716-680
Case Law –
Nightingale & Ors v Price (HMIT)
;
PATON (AS FENTON'S TRUSTEE) v. COMMISSIONERS OF INLAND REVENUE
;
THE COMMISSIONERS OF INLAND REVENUE v. DONCASTER.
Meaning of charges on income
Commentary –
Tax Reporter ¶716-680
Case Law –
Nightingale & Ors v Price (HMIT)
;
PATON (AS FENTON'S TRUSTEE) v. COMMISSIONERS OF INLAND REVENUE
;
THE COMMISSIONERS OF INLAND REVENUE v. DONCASTER.
Relief for
Commentary –
Tax Reporter ¶716-680
Case Law –
Nightingale & Ors v Price (HMIT)
;
PATON (AS FENTON'S TRUSTEE) v. COMMISSIONERS OF INLAND REVENUE
;
THE COMMISSIONERS OF INLAND REVENUE v. DONCASTER.
Double taxation relief
Housing society an investment company, entitlement to carry forward excess charges
Interest payments, Ramsay principle
Life assurance business, method of deduction where policy holder entitled to profits