Bennett v Rowse (H M Inspector of Taxes): HL 6 Jul 1959

HL Income Tax, Schedule D – Date of cessation of trade – Balancing charge – Income Tax Act, 1945 (8 and 9 Geo. VI, c. 32), Section 17 (1).

Citations:

[1959] UKHL TC – 38 – 476

Links:

Bailii

Statutes:

Income Tax Act 1945

Jurisdiction:

England and Wales

Income Tax

Updated: 28 June 2022; Ref: scu.559972