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

Case Law – United Friendly Insurance plc v. Inland Revenue Commissioners. [1998] BTC 210