Lawson (Inspector of Taxes) v Johnson Matthey [1992] UKHL TC_65

1992 Lawson (Inspector of Taxes) v Johnson Matthey [1992] UKHL TC_65_39 (14 May 1992)

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United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Lawson (Inspector of Taxes) v Johnson Matthey [1992] UKHL TC_65_39 (14 May 1992)
URL: http://www.bailii.org/uk/cases/UKHL/1992/TC_65_39.html
Cite as: [1992] 2 WLR 826, [1992] 2 All ER 647, [1992] STI 529, 65 TC 39, [1992] UKHL TC_65_39, [1992] STC 466, [1992] 2 AC 324

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Lawson (Inspector of Taxes) v Johnson Matthey [1992] UKHL TC_65_39 (14 May 1992)

Corporation Tax - Insolvency of taxpayer company's subsidiary - Purchase of subsidiary by Bank of England subject to injection by parent of £50m into subsidiary - Whether such payment of a capital or revenue nature.

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	United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Lawson (Inspector of Taxes) v Johnson Matthey [1992] UKHL TC_65_39 (14 May 1992) URL: http://www.bailii.org/uk/cases/UKHL/1992/TC_65_39.html Cite as: [1992] 2 WLR 826, [1992] 2 All ER 647, [1992] STI 529, 65 TC 39, [1992] UKHL TC_65_39, [1992] STC 466, [1992] 2 AC 324