Brooke v Price: HL 26 Feb 1917

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:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 16 August 2022; Ref: scu.630997