1982 Wilson & Garden Ltd v Inland Revenue Commissioners [1982] UKHL TC_56_279 (08 July 1982)


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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Wilson & Garden Ltd v Inland Revenue Commissioners [1982] UKHL TC_56_279 (08 July 1982)
URL: http://www.bailii.org/uk/cases/UKHL/1982/TC_56_279.html
Cite as: [1982] STC 597, [1982] WLR 1069, [1982] 3 All ER 219, 1982 SC (HL) 284, [1982] 1 WLR 1069, 56 TC 279, [1982] UKHL TC_56_279, [1982] BTC 264, 1982 SLT 541

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Wilson & Garden Ltd v Inland Revenue Commissioners [1982] UKHL TC_56_279 (08 July 1982)

Income tax - Close company - Undistributed income - Amount of income which might be apportioned without prejudice to the requirements of the company9s business - Whether acquisition of a motor dealership a requirement of the company9s business - Finance Act 1972, Sch 16, para 8.

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URL: http://www.bailii.org/uk/cases/UKHL/1982/TC_56_279.html