HL Income tax, Schedule D – Stock valuation – Market value – Retailer – Whether market value can be taken as value in wholesale market.
Citations:
[1971] UKHL TC – 47 – 495, [1972] AC 544, [1971] 2 WLR 1313, 47 TC 495, [1971] 2 All ER 534
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 17 June 2022; Ref: scu.559813