Rent factoring schemes
Capital or income receipt, assignment of future rent for lump sum
Case Law –
John Lewis Properties plc v IR Commrs (2000) Sp C 255
;
John Lewis Properties plc v Inland Revenue Commissioners. [2003] BTC 127
;
[2001] BTC 127
Corporation tax
Commentary –
Tax Reporter ¶711-100–Tax Reporter ¶711-130
Case Law –
John Lewis Properties plc v IR Commrs
Generally
Commentary –
Quick Overview ¶22405
;
Quick Overview ¶7405
Plant and machinery allowances
Commentary –
Tax Reporter ¶241-995