TC Surtax – Undistributed income of trading company – Computation of actual income – Balancing charge – Income Tax Act, 1952 (15 and 16 Geo VI and 1 Etiz. H, c. 10), Sections 245, 248, 255 (3), 292, 301 (1) and 323 (4).
Citations:
[1958] UKHL TC – 38 – 275
Links:
Statutes:
Jurisdiction:
England and Wales
Income Tax
Updated: 21 July 2022; Ref: scu.559984