HL Corporation tax – Stock relief – Whether available to builder on stock of houses and flats received from purchasers in part satisfaction of price of new houses, such houses and flats being sold on in existing state – Whether relief excluded for site of house or merely for its unbuilt-on-garden – Finance Act 1976, Sch 5, para 29.
[1984] UKHL TC – 58 – 311, 58 TC 311, [1985] RVR 156, [1985] CILL 156, [1985] 1 All ER 257, [1985] 1 WLR 1, [1985] STC 40
Bailii
England and Wales
Corporation Tax
Updated: 10 January 2022; Ref: scu.559851