HL Income tax, Schedule D – Deduction – Subvention payment – Payment made after cessation o f payee company’s trade – Whether deduction allowable to payer – Finance A ct 1953 (1 and 2 Eliz. 2, c. 34), s. 20.
[1967] UKHL TC – 44 – 273, [1968] AC 1097, [1967] 2 WLR 1139, [1967] 1 All ER 913, 44 TC 273
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559806