British Insulated and Halsby Cables, Ltd. v. Atherton, [1926] A.C. 205 (HL)

Before going on to find that a substantial lump sum contribution by the taxpayer to an employee pension plan was a non-deductible expenditure,...

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In finding that a lump sum paid by the taxpayer to establish a pension fund for the benefit of its employees was a non-deductible capital...

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