LOWE (H.M. INSPECTOR OF TAXES) v PETER WALKER (WARRINGTON) AND ROBERT CAIN & SONS, LTD. (1933-1937) 20 TC 25
NO. 984–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)
22ND, 23RD AND 29TH JULY, 1935
COURT OF APPEAL
11TH AND 16TH DECEMBER, 1935
Income Tax, Schedule D – Deduction from profits – Employer’s contribution to superannuation fund – Assets transferred from staff benefit fund of which trusts revoked – Finance Act, 1921 (11 & 12 Geo. V, c. 32), Section 32.