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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue Commissioners v Helical Bar Ltd [1972] UKHL TC_48_221 (22 March 1972)
URL: http://www.bailii.org/uk/cases/UKHL/1972/TC_48_221.html
Cite as: [1972] UKHL TC_48_221, [1972] 2 WLR 880, [1972] AC 773, [1972] TR 1, 48 TC 221, [1972] 1 All ER 1205

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Inland Revenue Commissioners v Helical Bar Ltd [1972] UKHL TC_48_221 (22 March 1972)

Income tax, Schedule D - Profits of trade - Basis of assessment - Change of accounting date - Period included in basis years for two years of assessment - Whether double taxation involved - Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), s. 127.

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URL: http://www.bailii.org/uk/cases/UKHL/1972/TC_48_221.html