HL Corporation tax – Shortfall – Finance Act 1965, s 77 – Acquisition and development of properties by group of associated companies – Decision to liquidate – Sales of properties – Whether trade or investment – Whether properties appropriated to trade.
Citations:
[1980] UKHL TC – 53 – 461
Links:
Statutes:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 18 June 2022; Ref: scu.559788