09 Mar 1977 [1978] Ch 1; [1977] 3 WLR 410; [1977] 3 All ER 593; (1977) 53 TC 185, Ch D (Slade J)
12 May 1978 [1979] Ch 113; [1978] 3 WLR 643; [1978] 2 All ER 1124; (1977) 53 TC 185, CA
25 Oct 1979 [1981] AC 629; [1979] 3 WLR 594; [1979] 3 All ER 657; (1977) 53 TC 185, HL(E)
REVENUE — Corporation tax — Allowance of charges on income — Company's rights to payments from overseas company pursuant to agreements executed under seal — Disposal by distribution to shareholders — Whether payments “due under a covenant” — Whether “annual payments” — Whether company relieved from liability on notional gain arising from distribution of its rights to payments — Finance Act 1965, Sch 7, para 12(c)
[1978] Ch 1; [1977] 3 WLR 410; [1977] 3 All ER 593; (1977) 53 TC 185, Ch D
[1979] Ch 113; [1978] 3 WLR 643; [1978] 2 All ER 1124; (1977) 53 TC 185, CA
[1981] AC 629; [1979] 3 WLR 594; [1979] 3 All ER 657; (1977) 53 TC 185, HL(E)
Rank Xerox Ltd v Lane [1978] Ch 1; [1977] 3 WLR 410; [1977] 3 All ER 593; (1977) 53 TC 185, Ch D
Decision of Slade J reversed
Rank Xerox Ltd v Lane [1979] Ch 113; [1978] 3 WLR 643; [1978] 2 All ER 1124; (1977) 53 TC 185, CA
Rank Xerox Ltd v Lane [1979] Ch 113; [1978] 3 WLR 643; [1978] 2 All ER 1124; (1977) 53 TC 185, CA
Decision of the Court of Appeal reversed
Rank Xerox Ltd v Lane [1981] AC 629; [1979] 3 WLR 594; [1979] 3 All ER 657; (1977) 53 TC 185, HL(E)
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