Commissioners of Inland Revenue v Corporation of London (as Conservators of Epping Forest)(1) (1945-1953) 34 TC 293
HIGH COURT OF JUSTICE–
11TH, 12TH, 13TH AND 21ST DECEMBER, 1951
COURT OF APPEAL–
14TH, 15TH, 16TH AND 29TH MAY, 1952
HOUSE OF LORDS–
16TH, 17TH, 18TH, 19TH AND 23RD FEBRUARY AND 20TH APRIL, 1953
Income Tax – Annual payment – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule D, Case III, Rule 1 (a), and General Rules, Rule 19.
Under the Epping Forest Act, 1878, Epping Forest is regulated and managed by the Corporation of London as the Conservators of Epping Forest; and the Corporation is required to contribute, in such amounts as shall be necessary, to the income of a fund applied to the expenses of the Conservators.