Income tax – Additional rate – Settlements – Trustees apply income in maintaining policies of assurance – Whole life and term – Whether premiums expenses of trustees properly chargeable to income – Finance Act 1973, 5 16(2).
[1985] UKHL TC – 59 – 125, 59 TC 125, [1985] 2 WLR 1010, [1985] 2 All ER 645, [1985] AC 1082, [1985] STC 356
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559759
