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United Kingdom House of Lords Decisions
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Simmons (Liquidator of Lionel Simmons Properties) v Inland Revenue Commissioners [1980] UKHL TC_53_461 (19 June 1980)
URL: http://www.bailii.org/uk/cases/UKHL/1980/TC_53_461.html
Cite as:
53 TC 461,
[1980] 1 WLR 1196,
[1980] WLR 1196,
[1980] STC 350,
[1980] 2 All ER 798,
[1980] UKHL TC_53_461
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Simmons (Liquidator of Lionel Simmons Properties) v Inland Revenue Commissioners [1980] UKHL TC_53_461 (19 June 1980)
Corporation tax - Shortfall - Finance Act 1965, s 77 - Acquisition and development of properties by group of associated companies - Decision to liquidate - Sales of properties - Whether trade or investment - Whether properties appropriated to trade.
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