Inland Revenue Commissioners v Helical Bar Ltd [1972] UKHL TC_48_221 (22 March 1972)
Income tax, Schedule D – Profits of trade – Basis of assessment – Change of accounting date – Period included in basis years for two years of assessment – Whether double taxation involved – Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), s. 127.
A HTML version of this file is not available click here to view the whole pdf version : [1972] UKHL TC_48_221
Source: https://www.bailii.org/