Income Tax, Schedule D – Profits of trade – Deduction – Sums paid by subsidiary to principal company ‘ by way of reimbursement of profits tax ‘ – Finance Act, 1937 (l Edw. VIII and 1 Geo. VI, c. 54), Sections 22 and 25 ; Finance Act, 1947 (10 and 11 Geo. VI, c. 35), Section 38 (3).
[1956] UKHL TC – 36 – 356, 36 TC 356
Bailii
England and Wales
Income Tax
Updated: 21 December 2021; Ref: scu.560141
