HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

4TH, 5TH AND 11TH DECEMBER 1967

COURT OF APPEAL–

16TH, 17TH AND 20TH MAY 1968

HOUSE OF LORDS–

10TH, 11TH, 12TH AND 13TH MARCH, AND 29TH APRIL 1969

Profits tax – Deduction – Property company – 10-year rentcharges payable as consideration for lessor’s interest in properties leased to company – Finance Act 1937 (1 Edw. 8 & 1 Geo. 6, c. 54), s. 20(1) and Sch. 4, para. 4; Finance (No. 2) Act 1940 (3 & 4 Geo. 6. c. 48), s. 14; Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), s. 177.

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