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INTERNATIONAL U.K. House of Lords

Simmons (Liquidator of Lionel Simmons Properties) v Inland Revenue Commissioners [1980] UKHL TC_53_461 (19 June 1980)

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Simmons (Liquidator of Lionel Simmons Properties) v Inland Revenue Commissioners [1980] UKHL TC_53_461 (19 June 1980)

Corporation tax – Shortfall – Finance Act 1965, s 77 – Acquisition and development of properties by group of associated companies – Decision to liquidate – Sales of properties – Whether trade or investment – Whether properties appropriated to trade.
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