HL Income Tax, Schedule D – Date of cessation of trade – Balancing charge – Income Tax Act, 1945 (8 and 9 Geo. VI, c. 32), Section 17 (1).
Citations:
[1959] UKHL TC – 38 – 476
Links:
Statutes:
Jurisdiction:
England and Wales
Income Tax
Updated: 28 June 2022; Ref: scu.559972