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:
Statutes:
Jurisdiction:
England and Wales
Income Tax
Updated: 14 June 2022; Ref: scu.559808