British
and Irish Legal Information Institute
Freely Available British and Irish Public Legal Information
[
Home]
[
Databases]
[
World Law]
[
Multidatabase Search]
[
Help]
[
Feedback]
United Kingdom House of Lords Decisions
You are here:
BAILII >>
Databases >>
United Kingdom House of Lords Decisions >>
Coates and Reed (Inspectors of Taxes) v Nova Securities Ltd and Arndale Properties [1985] UKHL TC_59_516 (31 January 1985)
URL: http://www.bailii.org/uk/cases/UKHL/1985/TC_59_516.html
Cite as:
[1985] UKHL TC_59_516,
[1985] STC 124,
[1985] WLR 193,
[1985] 1 WLR 193,
59 TC 516,
[1985] PCC 209,
[1985] 1 All ER 686
[
New search]
[
Printable PDF version]
[
Help]
Reed (Inspector of Taxes) v Nova Securities Ltd [1985] UKHL TC_59_516 (31 January 1985)
Corporation tax - Group relief - Trading stock - Whether assets acquired as trading stock by one group company from another - Whether prospective capital loss effectively transmuted into a trading loss available for group relief - Income and Corporation Taxes Act 1970, ss 273, 274(1) - Finance Act 1965, Sch 7 para 1(1) and (3).
A HTML version of this file is not available click here to view the whole pdf version : [1985] UKHL TC_59_516