Jade Packing Ltd v Her Majesty's Revenue & Customs
Tax LawSpecial Commissioners of Income Tax23 May 2006Added 6 Aug 2026
The appellant, Jade Palace Ltd, operates a Chinese restaurant in Wickford, Essex; its directors, Mr and Mrs Fung, owned 75 per cent of the shares. The Revenue opened an enquiry into the company's return for the year ended 31…