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INTERNATIONAL U.K. House of Lords

Payne (Inspector of Taxes) v Barratt Developments (Luton) Ltd [1984] UKHL TC_58_311 (13 December 1984)

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Payne (Inspector of Taxes) v Barratt Developments (Luton) Ltd [1984] UKHL TC_58_311 (13 December 1984)

Corporation tax – Stock relief – Whether available to builder on stock of houses and flats received from purchasers in part satisfaction of price of new houses, such houses and flats being sold on in existing state – Whether relief excluded for site of house or merely for its unbuilt-on-garden – Finance Act 1976, Sch 5, para 29.
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