Discontinuance of business or trade
Additional assessments, inspector's discretionary power
Carry-back of surplus advance corporation tax
Partnerships
Case Law –
Watts and Others (trading as Messrs. A. A. Watts) v. Hart (H.M. Inspector of Taxes). [1984] BTC 343
Payments to employees, wholly and exclusively expenditure
Practice buy out payments
Case Law –
Brewin v McVitie (HMIT) (1998) Sp C 176
Terminal loss relief
Transfer of trade, renewal commissions received after
Case Law –
Rafferty v R & C Commrs (2005) Sp C 475