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United Kingdom House of Lords Decisions
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Wilson & Garden Ltd v Inland Revenue Commissioners [1982] UKHL TC_56_279 (08 July 1982)
URL: http://www.bailii.org/uk/cases/UKHL/1982/TC_56_279.html
Cite as:
[1982] WLR 1069,
[1982] 3 All ER 219,
1982 SLT 541,
1982 SC (HL) 284,
[1982] STC 597,
[1982] BTC 264,
56 TC 279,
[1982] UKHL TC_56_279,
[1982] 1 WLR 1069
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Wilson & Garden Ltd v Inland Revenue Commissioners [1982] UKHL TC_56_279 (08 July 1982)
Income tax - Close company - Undistributed income - Amount of income which might be apportioned without prejudice to the requirements of the company9s business - Whether acquisition of a motor dealership a requirement of the company9s business - Finance Act 1972, Sch 16, para 8.
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