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

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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> NAP Holdings UK v Whittles (Inspector of Taxes) [1994] UKHL TC_67_166 (17 November 1994)
URL: http://www.bailii.org/uk/cases/UKHL/1994/TC_67_166.html
Cite as: [1994] STI 1371, [1994] STC 979, 67 TC 199, [1994] UKHL TC_67_166

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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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URL: http://www.bailii.org/uk/cases/UKHL/1994/TC_67_166.html