- Unreported Judgments
- Royal Court
- 2005
- Guernsey Judgment 32/2005
Guernsey Judgment 32/2005 - Administrator of Income Tax v Broadaker Company Limited
View printable versionIncome Tax (Guernsey) Law, 1975 - whether abortive capital expenditure could be reclassified as a bad debt - Tax Tribunal held it was an allowable deduction - Administrator's appeal by way of case stated - appeal allowed.