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INTERNATIONAL U.K. House of Lords

NAP Holdings UK v Whittles (Inspector of Taxes) [1994] UKHL TC_67_166 (17 November 1994)

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NAP Holdings UK v Whittles (Inspector of Taxes) [1994] UKHL TC_67_166 (17 November 1994)

Corporation Tax – Deductibility of expenditure – Capital or revenue expenditure – Group relief – Individuals involved in a joint venture, several companies being involved – One company advancing funds – Whether those monies deductible as wholly and exclusively expended in the course of a trade – Income and Corporation Taxes Act 1970, s 130.
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