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Inland Revenue Commissioners v FS Securities Ltd [1964] UKHL TC_41_666 (04 June 1964)

Inland Revenue Commissioners v FS Securities Ltd [1964] UKHL TC_41_666 (04 June 1964)

Surtax – Undistributed income of company – Dividends received on securities dealt in by company – Whether company an investment company – Income Tax Act, 1952 (15 & 16 Geo. VI & 1 Eliz. II, c. 10), Sections 245 and 257(2).
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