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Wilson & Garden Ltd v Inland Revenue Commissioners [1982] UKHL TC_56_279 (08 July 1982)

Wilson & Garden Ltd v Inland Revenue Commissioners [1982] UKHL TC_56_279 (08 July 1982)

Income tax – Close company – Undistributed income – Amount of income which might be apportioned without prejudice to the requirements of the company9s business – Whether acquisition of a motor dealership a requirement of the company9s business – Finance Act 1972, Sch 16, para 8.
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