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Lloyds Bank Export Finance Ltd v Commissioner of Inland Revenue
Judgment date: 1/06/1991
Court: UKPC
Judge: Lords Keith, Templman, Jauncey, Sirs Megarry & Croom-Johnson
Citation:
(1991) 13 NZTC 8,134;
(1991) 15 TRNZ 817;
[1991] 3 WLR 153;
[1992] 2 NZLR 1;
Catchwords: Taxation and revenue; Income tax; Assessment; No tax payable due to losses carried forward;