British Commonwealth International Newsfilm Agency Ltd v Mahany (HM Inspector of Taxes): HL 20 Dec 1962

HL Income Tax, Schedule D – Annual payment made to a trading company- Whether trading receipt – Whether recipient entitled to repayment of tax – Income Tax Act, 1952 (15 and 16 Geo. VI and 1 Eliz. II, c. 10), Section 123, Schedule D, Case III.

Citations:

[1962] UKHL TC – 40 – 550

Links:

Bailii

Statutes:

Income Tax Act 1952 123

Jurisdiction:

England and Wales

Income Tax

Updated: 29 May 2022; Ref: scu.559959