Life assurance premiums
Deductible expenditure, ascertaining liability to additional rate tax
Case Law –
Carver v. Duncan (H.M. Inspector of Taxes). Bosanquet v. Allen (H.M. Inspector of Taxes). [1984] BTC 297
;
Carver v. Duncan (H.M. Inspector of Taxes). Bosanquet v. Allen (H.M. Inspector of Taxes). [1983] BTC 51
;
Carver v. Duncan (H.M. Inspector of Taxes); Bosanquet v. Allen (H.M. Inspector of Taxes). [1985] BTC 248
Overpayment of deficiencies, recovery by Revenue