Pearce (HM Inspector of Taxes) v Woodall-Duckham Ltd: CA 28 Feb 1978

The parties disputed the tax year into which certain profits fell.

Stamp.Orr, Eveleigh LJJ
[1978] EWCA Civ 7, [1978] 1 WLR 832, [1978] 2 All ER 793, (1978) 51 TC 271
Bailii
England and Wales

Corporation Tax

Leading Case

Updated: 01 November 2021; Ref: scu.262692