HL Income tax – M ortgage interest charged to capital – W hether payable out o f profits or gains brought into charge to tax – Appeal against first assessment to income tax fo r one year settled by agreement – W hether additional assessment competent – Income Tax Act 1952 (15 and 16 Geo. 6 and 1 Eliz. 2, c. 10), ss. 169, 170 and 510.
Citations:
[1965] UKHL TC – 43 – 83, [1966] 2 WLR 251, [1966] AC 85, 43 TC 83, [1966] 1 All ER 1
Links:
Statutes:
Income Tax Act 1952 169 170 510
Jurisdiction:
England and Wales
Income Tax
Updated: 26 May 2022; Ref: scu.559798
