Case Law
In Cronin v Youghal Carpets 1985 III ITR 229 it was held that the phrase “total income brought into charge to corporation tax” had to be constructed as being analogous to the phrase “profits or gains brought into charge to tax”.
In Cronin v Youghal Carpets 1985 III ITR 229 it was held that the phrase “total income brought into charge to corporation tax” had to be constructed as being analogous to the phrase “profits or gains brought into charge to tax”.