Corporation tax (pre-1 April 2009)

Generally

Commentary – Tax Reporter ¶702-750

Schedule A

Commentary – Tax Reporter ¶702-775

Schedule D, Case I

Commentary – Tax Reporter ¶702-800

Schedule D, Case II

Commentary – Tax Reporter ¶702-825

Schedule D, Case III

Commentary – Tax Reporter ¶702-850

Schedule D, Case V

Commentary – Tax Reporter ¶702-875–Tax Reporter ¶703-050

Schedule D, Case VI

Commentary – Tax Reporter ¶703-125–Tax Reporter ¶703-150

Income tax (to 5 April 2005)

Abolition

Commentary – Tax Reporter ¶151-160

Choice of Schedule or Case

Commentary – Tax Reporter ¶106-850
Case Law – (1) SALISBURY HOUSE ESTATE, LTD. v. FRY (H.M. INSPECTOR OF TAXES). (2) CITY OF LONDON REAL PROPERTY COMPANY, LTD. v. JONES (H.M. INSPECTOR OF TAXES). ; LORD GLANELY v. WIGHTMAN (H.M. INSPECTOR OF TAXES) ; Mitchell and Edon (H.M. Inspectors of Taxes) v. Ross Mitchell and Haddock (H.M. Inspectors of Taxes) v. Hirtenstein Mitchell and Mellersh (H.M. Inspectors of Taxes) v. Marshall Taylor-Gooby (H.M. Inspector of Taxes) v. Tarnesby Taylor-Gooby and Job (H.M. Inspectors of Taxes) v. Drew ; THE LIVERPOOL AND LONDON AND GLOBE INSURANCE COMPANY v. BENNETT (Surveyor of Taxes). BRICE (Surveyor of Taxes) v. THE OCEAN ACCIDENT AND GUARANTEE CORPORATION, LIMITED. BRICE (Surveyor of Taxes) v. THE NORTHERN ASSURANCE COMPANY.

Generally

Commentary – Tax Reporter ¶106-800 ; Tax Reporter ¶110-250