HL Income tax, Schedule D – Profits of trade – Basis of assessment – Change of accounting date – Period included in basis years for two years of assessment – Whether double taxation involved – Income Tax Act 1952 (15 and 16 Geo. 6 and 1 Eliz. 2, c. 10), s. 127.
Citations:
[1972] UKHL TC – 48 – 221, 48 TC 221, [1972] AC 773, [1972] 2 WLR 880, [1972] TR 1, [1972] 1 All ER 1205
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 18 June 2022; Ref: scu.559821
