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England and Wales Court of Appeal (Civil Division) Decisions |
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You are here: BAILII >> Databases >> England and Wales Court of Appeal (Civil Division) Decisions >> Unilever Plc, R (On The Application Of) v Inland Revenue [1996] EWCA Civ 68_TC_205 (13 February 1996) URL: http://www.bailii.org/ew/cases/EWCA/Civ/1996/68_0205.html Cite as: [1996] STC 681, [1994] STI 1023, [1996] EWCA Civ 68_TC_205, 68 TC 205, [1994] STC 841 |
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Corporation tax—Losses—Relief Time-limit - Substantive Fairness - Judicial review—Claims for relief against other profits of same period—Claims refused—Whether estimated figures delivered within two-year time-limit constituted claims—Express claims made after expiry of time-limit—Previous late claims admitted without question—Whether Revenue wrongly refused claims—Income and Corporation Taxes Act 1970, s 177(2) and {10), Taxes Management Act 1970, s 1, Income and Corporation Taxes Act 1988, ss 393(2) and (11) and 393A(10).Appeal [1996] EWCA Civ 68_TC_205 found on Page 16
