Corporation Profits Tax – Company manufacturing wagons for sale or hire – Whole stock of wagons used for hire sold at a profit – Whether capital accretion or profits of trade-Finance Act, 1920 (10 and 11 Geo. V, c. 18), Sections 52 and 53.
Citations:
[1925] UKHL TC – 12 – 720
Links:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 16 May 2022; Ref: scu.633843