With a view to a loss of tax relief
|Category|| Technical Articles
Keith M Gordon considers the House of Lords’ decision in MacDonald (HMIT) v Dextra Accessories Limited. Article by Keith M Gordon, barrister, chartered accountant and tax adviser. This article appeared in the September 2005 issue of Tax Adviser.
Please note that in the October issue of Tax Adviser the Editor published the following correction relating to the publication of Keith Gordon's article:
"I apologise for an editorial error in the final paragraph of Keith Gordon's article last month. I trust most readers will have realised that the abbreviation ITTOIA 2003 was inadvertently substituted for ITEPA 2003 and that the subsequent reference to ITTOIA 2005 was incorrectly stated as ITTOIA 2003."
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