DEENY AND OTHERS v. GOODA WALKER LTD. AND OTHERS ALBERT AND OTHERS v. SAME BROWNRIGG AND OTHERS v. SAME
[1996] LRLR 109
HOUSE OF LORDS
Lord HOFFMANN:
Lloyd’s litigation - Damages - Income tax - Plaintiff Names awarded damages - Whether damages recoverable by Names subject to income tax under Schedule D - Income and Corporation Taxes Act, 1988, ss. 1, 18 - Finance Act 1993, s. 171(1), 172(1), 184(1) and (2)(a).