HL Income tax – Close company – Undistributed income – Amount of income which might be apportioned without prejudice to the requirements of the company9s business – Whether acquisition of a motor dealership a requirement of the company9s business – Finance Act 1972, Sch 16, para 8.
[1982] UKHL TC – 56 – 279
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559777