1991 Gallic Leasing Ltd v Coburn (Inspector of Taxes) [1991] UKHL TC_64_399 (28 November 1991)

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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Gallic Leasing Ltd v Coburn (Inspector of Taxes) [1991] UKHL TC_64_399 (28 November 1991)
URL: http://www.bailii.org/uk/cases/UKHL/1991/TC_64_399.html
Cite as: [1992] 1 All ER 336, 64 TC 399, [1991] WLR 1399, [1991] 1 WLR 1399, [1991] UKHL TC_64_399, [1991] STC 699, [1991] STI 1082

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Gallic Leasing Ltd v Coburn (Inspector of Taxes) [1991] UKHL TC_64_399 (28 November 1991)

Corporation tax - Group relief - What constitutes valid claim to group relief and whether such claim had been made within two-year time-limit - Claim made in notice of appeal and accounts without identifying surrendering companies - Income and Corporation Taxes Act 1970, 55 258, 264(l)(c), Taxes Management Act 1970, ss 42(5), 114.

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URL: http://www.bailii.org/uk/cases/UKHL/1991/TC_64_399.html