HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

14TH, 15TH AND 16TH JULY 1970

Income tax, Schedule D – Profits of trade – Land-dealing company – Sale of stock-in-trade below market value to associated company – Property resold for full value – Whether market value to be substituted for sale price on first sale.

  Income tax – Further assessment – Discovery – Further assessment after appeal settled by agreement – Whether competent – Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), s. 510.

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