House of Lords.

Judgments delivered 22 November 1984.

Corporation tax – Group relief – Acquisition of property by land-dealing company in same group – Sale at a loss by land-dealing company to investment company in same group – Whether property acquired by land-dealing company as trading stock – Finance Act 1965, Sch. 7, para. 1 (now Capital Gains Tax Act 1979, sec. 122) – Income and Corporation Taxes Act 1970, sec. 258, 273(1), 274(1).

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