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United Kingdom House of Lords Decisions
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Inland Revenue Commissioners v FS Securities Ltd [1964] UKHL TC_41_666 (04 June 1964)
URL: http://www.bailii.org/uk/cases/UKHL/1964/TC_41_666.html
Cite as:
[1964] UKHL TC_41_666,
[1964] 2 All ER 691,
[1965] AC 631,
[1964] 1 WLR 742,
[1964] WLR 742,
41 TC 666
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Inland Revenue Commissioners v FS Securities Ltd [1964] UKHL TC_41_666 (04 June 1964)
Surtax - Undistributed income of company - Dividends received on
securities dealt in by company - Whether company an investment company -
Income Tax Act, 1952 (15 & 16 Geo. VI & 1 Eliz. II, c. 10), Sections 245
and 257(2).
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