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Nuclear Electric plc v Bradley
Judgment date: 28/03/1996
Court: UKHL
Judge: Lords Goff, Jauncey, Slynn, Nicholls and Hoffmann
Citation:
(1996) 68 TC 670;
[1996] 1 WLR 529;
[1996] STC 405;
Catchwords: Taxation and revenue; Assessment of income; Trading income; Whether investment income constituted trading income;