See Also
Revenue and Customs v NCL Investments Ltd & Anor, [2022] UKSC 9
The taxpayers, which were required by s. 46 of Corporation Tax Act 2009 to calculate the “profits of [their] trade … in accordance with...
Tucker v. Granada Motorway Services Ltd. (1979), 53 TC 92 (HL)
The taxpayer was obligated under its lease from the Department of the Environment to pay additional rent calculated on the base of its gross...