Trustees of The Tollemache Settled Estates v Coughtrie (HM Inspector of Taxes): HL 13 Feb 1961

HL Income Tax, Schedule D – Excess rents – and royalties – Income Tax Act, 1952 (15 and 16 Geo. VI and 1 Eliz. II, c. 10), Section 175.

Citations:

[1961] UKHL TC – 39 – 454, 39 TC 454

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 27 June 2022; Ref: scu.559960