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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue v Wood Bros, (Birkenhead), Ltd (in liquidation) [1958] UKHL TC_38_275 (18 December 1958)
URL: http://www.bailii.org/uk/cases/UKHL/1958/TC_38_275.html
Cite as: [1958] UKHL TC_38_275, 38 TC 275
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Commissioners of Inland Revenue v Wood Bros, (Birkenhead), Ltd (in liquidation) - [1958] UKHL TC_38_275 18 December 1958

Surtax-Undistributed income of trading company-Computation of actual income-Balancing charge-Income Tax Act, 1952 (15 & 16 Geo VI & 1 Etiz. H, c. 10), Sections 245, 248, 255 (3), 292, 301 (1) and 323 (4).

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