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INTERNATIONAL U.K. House of Lords

Coates and Reed (Inspectors of Taxes) v Nova Securities Ltd and Arndale Properties [1985] UKHL TC_59_516 (31 January 1985)

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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).
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