12 Mar 1976 [1976] 1 WLR 657; [1976] 2 All ER 468; 52 TC 242, Ch D (Walton J)
15 Mar 1977 [1977] Ch 78; [1977] 3 WLR 109; [1977] 2 All ER 618; 52 TC 242, CA
02 Feb 1978 [1978] AC 834; [1978] 2 WLR 452; [1978] 1 All ER 754; 52 TC 242, HL(E)
REVENUE — Corporation tax — Profits, computation of — Anticipated profits from bills and promissory notes discounted or purchased by bank — Whether tax payable on fractional part of anticipated profits from bills — Income and Corporation Taxes Act 1970, s 108
[1976] 1 WLR 657; [1976] 2 All ER 468; 52 TC 242, Ch D
[1977] Ch 78; [1977] 3 WLR 109; [1977] 2 All ER 618; 52 TC 242, CA
[1978] AC 834; [1978] 2 WLR 452; [1978] 1 All ER 754; 52 TC 242, HL(E)
Willingale v International Commercial Bank Ltd [1976] 1 WLR 657; [1976] 2 All ER 468; 52 TC 242, Ch D
Decision of Walton J affirmed
Willingale v International Commercial Bank Ltd [1977] Ch 78; [1977] 3 WLR 109; [1977] 2 All ER 618; 52 TC 242, CA
Willingale v International Commercial Bank Ltd [1977] Ch 78; [1977] 3 WLR 109; [1977] 2 All ER 618; 52 TC 242, CA
Decision of the Court of Appeal affirmed
Willingale v International Commercial Bank Ltd [1978] AC 834; [1978] 2 WLR 452; [1978] 1 All ER 754; 52 TC 242, HL(E)
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