HL Special Contribution – Aggregate investment income – Whether dividends receivable in the year 1947-48 represented more than the income attributable to one full year if such income were deemed to have accrued from day to day – What constitutes ‘ a full year’s income – Finance Act, 1948 (11 and 12 Geo. VI, c. 49), Section 61 (1).
Citations:
[1953] UKHL TC – 34 – 411, 34 TC 411
Links:
Statutes:
Jurisdiction:
England and Wales
Income Tax
Updated: 28 June 2022; Ref: scu.560156
