NO. 1174–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–

3RD AND 14TH JUNE, 1940

COURT OF APPEAL–

18TH, 19TH AND 29TH NOVEMBER, 1940

Sur-tax – Deduction – Construction of covenant to pay annually proportion of ‘income .... as computed for the purpose of the "Income Tax Acts’ subject to specified exclusions – Whether ‘income’ includes apportioned income of investment company – Finance Act, 1922 (12 & 13 Geo. V, c. 17), Section 21; Finance Act, 1927 (17 & 18 Geo. V, c. 10), Section 31; Finance Act, 1936 (26 Geo. V & 1 Edw. VIII, c. 34), Sections 19 and 20.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.