Pobjoy Mint Ltd. v Lane (H.M. Inspector of Taxes).  BTC 138
Court of Appeal.
Judgment delivered 25 February 1985.
Corporation tax – Stock relief – Change in conduct of trade – Whether there was a major alteration in the conduct – Whether there was an exceptional increase in trading stock – Finance Act 1976, Sch. 5, Pt. II, para. 9, 23.
Want to read more?
This content requires a Croner-i Tax and Accounting subscription.