Revenue – Income Tax – Contract – Annuity Payable out of Net Income without Deduction of Income Tax – Income Tax Act 1842 (5 and 6 Vict. cap. 35), secs. 102, 103.
Judges:
Lord Chancellor (Finlay), Earl Loreburn, Lords Parker, Sumner, and Wrenbury
Citations:
[1917] UKHL 632, 54 SLR 632
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 16 August 2022; Ref: scu.630997