Six Continents Ltd and another v Commissioners of Inland Revenue and another

Income tax – Corporation tax. The Chancery Division allowed the claimant company's application for an interim payment in a dispute concerning the recovery of unlawfully levied tax paid in respect of certain dividends under Case V of Schedule D to the Income and Corporation Taxes Act 1988. The Chancery Division held that the claim for an interim payment succeeded, save in relation to certain dividends sourced from a share premium account.

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