Profits Tax – Computation of profits – Dividends received from subsidiary company-Whether profits arising from trade or business carried on by principal company-Whether dividends franked investment income – Finance Act, 1937 (1 Edw. VIII and 1 Geo. VI, c. 54), Section 19 and Fourth Schedule, Paragraph 7.
[1960] UKHL TC – 39 – 410
Bailii
Finance Act, 1937 19
England and Wales
Updated: 20 September 2021; Ref: scu.559970
