Claim for repayment of tax out of time

Case Law – Inland Revenue Commissioners v. Crawley & Ors. [1987] BTC 112

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

Case Law – Racal Group Services Ltd v. Ashmore & Ors. [1994] BTC 191

Individuals

Commentary – Essential Tax Companion ¶62815

Pre-6 April 2000

Legislation/Regulatory – FA2000 s. 41(8), (9)

Subsidiaries

Donations lent back by parent to

Case Law – Nightingale & Ors v Price (HMIT) (1995) Sp C 66

Donations to parent equal to profits

Case Law – Nightingale & Ors v Price (HMIT) (1995) Sp C 66