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Inland Revenue Commissioners v John Lewis Properties Plc
Judgment date: 20/12/2002
Court: EWCACiv
Judge: Schiemann, Arden and Dyson LJJ
Citation:
[2002] All ER (D) 352 (Dec);
[2002] EWCA Civ 1869;
[2003] 2 WLR 1196;
[2003] Ch 513;
[2003] STC 117;
Catchwords: Taxation and revenue; Miscellaneous taxation; Business income; Profits from sale of assets;