HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

21ST AND 22ND OCTOBER, 1954

COURT OF APPEAL–

17TH AND 18TH FEBRUARY, 1955

HOUSE OF LORDS–

27TH FEBRUARY AND 26TH MARCH, 1956

Income Tax, Schedule D – Profits of trade – Deduction – Sums paid by subsidiary to principal company ‘by way of reimbursement of profits tax’ – Finance Act, 1937 (1 Edw. VIII & 1 Geo. VI, c. 54), Sections 22 and 25; Finance Act, 1947 (10 & 11 Geo. VI, c. 35), Section 38(3).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.