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Citation pending
day before the passing of a resolution for the voluntary winding-up of the company. On the facts the Special Commissioners found that there had been no unreasonable withholding of the company ’ s income from...
Citation pending | 1994-06-23
In the first appeal a bank sponsored a business expansion scheme under which five companies were incorporated for the purpose of purchasing from the bank dwelling houses repossessed by it. By a prospectus published on...
Citation pending | 1975-05-21
C & K (Construction) Ltd ( ‘ the taxpayer company ’ ) was a private company with an issued share capital of £100 divided into 100 £1 shares. Ninety-nine of those shares were registered in the name of another company,...
Citation pending | 1973-11-27
1. At a meeting of the Commissioners for the Special Purposes of the Income Tax Acts held on 4 and 5 November 1971, C & K (Construction) Ltd ( ‘ the taxpayer company ’ ) a ppealed against the following a ssessments to...
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