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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue v J B Hodge & Co (Glasgow), Ltd (in liquidation) [1961] UKHL TC_39_707 (13 July 1961)
URL: http://www.bailii.org/uk/cases/UKHL/1961/TC_39_707.html
Cite as: [1961] UKHL TC_39_707, 39 TC 707
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Commissioners of Inland Revenue v J B Hodge & Co (Glasgow), Ltd (in liquidation) - [1961] UKHL TC_39_707 13 July 1961

Profits Tax-Trade or business transferred-Election under Section 36 (4), Finance Act, 1947-Transferor company wound up after selling shares in successor-Distributions exceed paid-up share capital-Whether distribution charge incurred-Finance Act, 1947 (10 & 11 Geo. VI, c.35), Section 30(3), 35 (1) (c), 36 (4) and 43 (1).

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