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Littlewoods Mail Order Stores Ltd v IRC : ウィキペディア英語版 | Littlewoods Mail Order Stores Ltd v IRC
''Littlewoods Mail Order Stores v IRC'' () 1 WLR 1241 is a UK company law case concerning piercing the corporate veil. ==Facts== The facts were summarised by Lord Denning MR, in his judgment. Littlewoods was complaining that the whole rent of £42,450 was deductible as an expense wholly for the purpose of trade under s 137 Income Tax Act 1952. The Commissioners rejected this. Plowman J held that the rent payments by Littlewoods were of a revenue character and properly deductible, but relying on a case that was soon reversed by the House of Lords.
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