Dale v Inland Revenue: HL 20 Jul 1953

HL Special Contribution – Payments to trustee under a will – Whether investment income – Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Section 14 (3); Finance Act, 1948 (11 and 12 Geo. VI, c. 49), Sections 49 (1) and 68 (2).

Citations:

[1953] UKHL TC – 34 – 468

Links:

Bailii

Statutes:

Income Tax Act 1918 14(3), Finance Act 1948 4991) 68(2)

Jurisdiction:

England and Wales

Income Tax

Updated: 28 June 2022; Ref: scu.560155