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SYLVIA ELWES reviews the Court of Appeal's decision in Commissioners of Inland Revenue v John Lewis Properties plc.
WHETHER AN ITEM of expenditure or a particular receipt is capital or income by nature has been at issue in a number of decided cases. While the decision in each case depends on its own particular facts, they are useful as illustrations, as the following examples show.
SYLVIA ELWES reviews the Court of Appeal's decision in Commissioners of Inland Revenue v John Lewis Properties plc.
WHETHER AN ITEM of expenditure or a particular receipt is capital or income by nature has been at issue in a number of decided cases. While the decision in each case depends on its own particular facts, they are useful as illustrations, as the following examples show.
Clearly Composite - Or Not?
When is there a composite supply for VAT purposes, asks SYLVIA ELWES LLB(Hons), FTII, barrister.
