Campbell (Trustees of Davies Education Trust) v Inland Revenue Commissioners: HL 23 Oct 1968

HL Income tax – Annual payment – Payments agreed to be applied in purchasing payer’s business – Whether payable under deduction of tax – Income Tax Act 1952 (15 and 16 Geo. 6 and I Eliz. 2, c. 10), ss. 169 and 447(1)(6).

Citations:

[1968] UKHL TC – 45 – 427, [1968] 3 All ER 588[1968] UKHL TC – 45 – 427,, [1970] AC 77, [1968] 3 WLR 1025, 45 TC 427, [1968] TR 327

Links:

Bailii

Statutes:

Income Tax Act 1952

Jurisdiction:

England and Wales

Income Tax

Updated: 14 June 2022; Ref: scu.559808