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INTERNATIONAL U.K. House of Lords

Gallic Leasing Ltd v Coburn (Inspector of Taxes) [1991] UKHL TC_64_399 (28 November 1991)

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Gallic Leasing Ltd v Coburn (Inspector of Taxes) [1991] UKHL TC_64_399 (28 November 1991)

Corporation tax – Group relief – What constitutes valid claim to group relief and whether such claim had been made within two-year time-limit – Claim made in notice of appeal and accounts without identifying surrendering companies – Income and Corporation Taxes Act 1970, 55 258, 264(l)(c), Taxes Management Act 1970, ss 42(5), 114.
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