1985 Coates and Reed (Inspectors of Taxes) v Nova Securities Ltd and Arndale Properties [1985] UKHL TC_59_516 (31 January 1985)


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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Coates and Reed (Inspectors of Taxes) v Nova Securities Ltd and Arndale Properties [1985] UKHL TC_59_516 (31 January 1985)
URL: http://www.bailii.org/uk/cases/UKHL/1985/TC_59_516.html
Cite as: [1985] WLR 193, [1985] STC 124, [1985] PCC 209, [1985] 1 WLR 193, 59 TC 516, [1985] 1 All ER 686, [1985] UKHL TC_59_516

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Reed (Inspector of Taxes) v Nova Securities Ltd [1985] UKHL TC_59_516 (31 January 1985)

Corporation tax - Group relief - Trading stock - Whether assets acquired as trading stock by one group company from another - Whether prospective capital loss effectively transmuted into a trading loss available for group relief - Income and Corporation Taxes Act 1970, ss 273, 274(1) - Finance Act 1965, Sch 7 para 1(1) and (3).

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URL: http://www.bailii.org/uk/cases/UKHL/1985/TC_59_516.html