Surtax – Undistributed income of company – Dividends received on securities dealt in by company – Whether company an investment company – Income Tax Act, 1952 (15 and 16 Geo. VI and 1 Eliz. II, c. 10), Sections 245 and 257(2).
Citations:
[1964] UKHL TC – 41 – 666, [1964] 1 WLR 742, (1964) 41 TC 666, [1964] 2 All ER 691, [1965] AC 631
Links:
Statutes:
Income Tax Act 1952 245 257(2)
Jurisdiction:
England and Wales
Income Tax
Updated: 12 July 2022; Ref: scu.559265
