HL Income tax – M ortgage interest charged to capital – W hether payable out o f profits or gains brought into charge to tax – Appeal against first assessment to income tax fo r one year settled by agreement – W hether additional assessment competent – Income Tax Act 1952 (15 and 16 Geo. … Continue reading Chancery Lane Safe Deposit and Offices Co Ltd v Inland Revenue Commissioners: HL 15 Dec 1965