Covenanted payments to charities
Claim for repayment of tax out of time
Close company, apportionment among participators
Case Law –
R. v. H.M. Inspector of Taxes & Anor., ex parte Lansing Bagnall Ltd. [1986] BTC 353
;
R. v. H.M. Inspector of Taxes, ex parte Lansing Bagnall Ltd. [1986] BTC 92
Deed of covenant, rectification
Individuals
Commentary –
Quick Overview ¶62815
Pre-6 April 2000
Subsidiaries
Donations lent back by parent to
Donations to parent equal to profits