Fenwick v Inland Revenue: HL 20 Jul 1953
HL Special Contribution – Aggregate investment income – Whether dividends receivable in the year 1947-48 represented more than the income attributable to one full year if such income were deemed to have accrued from day to day – What constitutes ‘ a full year’s income – Finance Act, 1948 (11 and 12 Geo. VI, c. … Continue reading Fenwick v Inland Revenue: HL 20 Jul 1953