Simmons (Liquidator of Lionel Simmons Properties) v Inland Revenue Commissioners [1980] UKHL TC_53

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

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United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Simmons (Liquidator of Lionel Simmons Properties) v Inland Revenue Commissioners [1980] UKHL TC_53_461 (19 June 1980)
URL: http://www.bailii.org/uk/cases/UKHL/1980/TC_53_461.html
Cite as: 53 TC 461, [1980] UKHL TC_53_461, [1980] 2 All ER 798, [1980] 1 WLR 1196, [1980] WLR 1196, [1980] STC 350

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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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URL: http://www.bailii.org/uk/cases/UKHL/1980/TC_53_461.html

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	United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Simmons (Liquidator of Lionel Simmons Properties) v Inland Revenue Commissioners [1980] UKHL TC_53_461 (19 June 1980) URL: http://www.bailii.org/uk/cases/UKHL/1980/TC_53_461.html Cite as: 53 TC 461, [1980] UKHL TC_53_461, [1980] 2 All ER 798, [1980] 1 WLR 1196, [1980] WLR 1196, [1980] STC 350