Commentary

B5.613 Licence expenses of brewers

Business tax
Business tax | Commentary

B5.613 Licence expenses of brewers

Business tax | Commentary

B5.613 Licence expenses of brewers

In Southwell v Savill Bros Ltd1 it was decided that legal and other costs in connection with an application for a new licence were not deductible. Payments made by the brewers for the right to call for a surrender of existing licences on the grant of new licences (now an obsolete practice) were also held to be not allowable. Furthermore, payments made for applications for the grant of additional licences were not allowable either. The items disallowed in the case just cited, besides the payments for the right to call for a surrender of licences, included law costs, printing and

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