Case Law for the Tax Practitioner
CHAPTER 8DISTRIBUTIONS
8.1Sean Murphy (Inspector of taxes) v The Borden Co Ltd.
High Court - 13 December 1991
ITR Vol 3 page 559
Facts:
TCA97 s130;TCA97 s157
The company was incorpor...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.