HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

10TH, 11TH AND 18TH DECEMBER 1970

COURT OF APPEAL–

26TH MAY AND 23RD JUNE 1971

Corporation tax – Charges on income – Annual payment – Voluntary covenant for benefit of employees’ children – Whether ‘liability incurred for valuable and sufficient consideration’ – Finance Act 1965 (c.25), ss. 52(4)(b) and 53(1) and (5).

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