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News - tax cases

10 July 2006
Categories: Tax cases
Able UK Holdings v Skelton; Marlow Gardner & Cooke Ltd Directors Pension Scheme v CRC

No remission

The applicant owned land over part of which N Ltd obtained a compulsory purchase order. N Ltd subsequently purported to withdraw the notice vacated the site and paid the applicant £2 185 000 compensation. The applicant treated this payment as capital. The Revenue however argued that it was income and amended the applicant's assessment.
The applicant appealed to the General Commissioners. They dismissed the appeal and the applicant requested them to state a case. It challenged the decision saying that their conclusions that the compensation was income was wrong in law and applied for an order that the case stated be remitted to the Commissioners.
In the High Court the judge said that it was established that it was for the Commissioners find the facts and to decide how to express their conclusions. They did not have to say...

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