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INTERNATIONAL U.K. House of Lords

Inland Revenue v J B Hodge & Co (Glasgow), Ltd (in liquidation) [1961] UKHL TC_39_707 (13 July 1961)

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Commissioners of Inland Revenue v J B Hodge & Co (Glasgow), Ltd (in liquidation) – [1961] UKHL TC_39_707 13 July 1961

Profits Tax-Trade or business transferred-Election under Section 36 (4), Finance Act, 1947-Transferor company wound up after selling shares in successor-Distributions exceed paid-up share capital-Whether distribution charge incurred-Finance Act, 1947 (10 & 11 Geo. VI, c.35), Section 30(3), 35 (1) (c), 36 (4) and 43 (1).
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