2003 Taylor (Inspector of Taxes) v MEPC Holdings Ltd [2003] UKHL TC_75_632 (18 December 2003)


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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Taylor (Inspector of Taxes) v MEPC Holdings Ltd [2003] UKHL TC_75_632 (18 December 2003)
URL: http://www.bailii.org/uk/cases/UKHL/2003/TC_75_632.html
Cite as: [2004] 1 WLR 82, [2003] UKHL 70, [2004] STC 123, [2004] STI 50, 75 TC 632, [2004] BTC 20, [2004] WLR 82, [2003] UKHL TC_75_632, [2004] 1 All ER 536

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Corporation tax - Group relief - Surrender - Determination of profits for purpose of calculating that amount - Whether allowable losses brought forward ^ should be deducted from chargeable gains made in relevant accounting period - Income and Corporation Taxes Act 1988, s 403(8).

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URL: http://www.bailii.org/uk/cases/UKHL/2003/TC_75_632.html