Inland Revenue v Butterley Co Ltd: HL 19 Apr 1956

Profits Tax – Computation of profits – Company carrying on a number of trades-Nationalisation of colliery undertaking – Interim income payments under Coal Industry Acts, 1946 and 1949 – Finance Act, 1937 (1 Edw. VIII and 1 Geo. VI, c. 54), Sections 19 and 20 (1) and Fourth Schedule, Paragraph 7 ; Finance Act, 1947 (10

[1956] UKHL TC – 36 – 411
Bailii
England and Wales

Corporation Tax

Updated: 10 January 2022; Ref: scu.560142