BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?

No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!



BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> CHW (Huddersfield) Ltd v Inland Revenue Commissioners [1963] UKHL TC_41_92 (20 June 1963)
URL: http://www.bailii.org/uk/cases/UKHL/1963/TC_41_92.html
Cite as: [1963] WLR 767, [1963] 2 All ER 952, 41 TC 92, [1963] 1 WLR 767, [1963] UKHL TC_41_92

[New search] [Printable PDF version] [Help]


CHW (Huddersfield) Ltd v Inland Revenue Commissioners [1963] UKHL TC_41_92 (20 June 1963)

Surtax-Undistributed income of trading company - Control transferred during accounting period to company outside Section 245, Income Tax Act, 1952 - Whether income can be apportioned to members prior to transfer - Resolution to pay no dividend on ordinary shares followed by resolution at later date to pay a dividend - Whether dividend paid within reasonable time - Income Tax Act, 1952 (15 & 16 Geo. V I & l Eliz. II, c.10), Sections 245, 248(1) and 256(2)(c)(i) and (4)

A HTML version of this file is not available click here to view the whole pdf version : [1963] UKHL TC_41_92

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKHL/1963/TC_41_92.html