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INTERNATIONAL U.K. House of Lords

Beauchamp (Inspector of Taxes) v FW Woolworth Plc [1989] UKHL TC_61_542 (08 June 1989)

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Beauchamp (Inspector of Taxes) v FW Woolworth Plc [1989] UKHL TC_61_542 (08 June 1989)

Co-operation tax – Exchange losses incurred in repayment of foreign loans – Whether loans on capital or revenue account – Whether losses allowable deductions in computing profits – Income and Corporation Taxes Act 1970, 5 130 (/). y
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