Commentary

A1.138 Miscellaneous income

Administration and compliance

A1.138 Miscellaneous income

A1.138 Miscellaneous income

For income tax before 6 April 2005 and for corporation tax, before 1 April 2009, other 'annual profits or gains not falling under any of the foregoing Cases or other Schedules' fell to be taxed under Case VI of Schedule D.

Case VI contained no express provision as to deductions, but the courts have allowed deductions in various decided cases.

Following the introduction of ITTOIA 2005 most of the miscellaneous charges to income tax fall to be taxed under ITTOIA 2005, Part 5 (although some former aspects of Case VI are now dealt with under other Parts). ITTOIA 2005, Part

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