HL Income Tax, Schedule D – Foreign securities and possessions – Arrears of interest on mortgage bonds of foreign company-Payment of arrears postponed by arrangement and made after bonds had been cancelled and replaced by a promissory note – Whether interest assessable – Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Schedule D, Cases IV and V.
Citations:
[1952] UKHL TC – 33 – 344, [1952] WN 383, 33 TC 344
Links:
Statutes:
Jurisdiction:
England and Wales
Income Tax
Updated: 28 June 2022; Ref: scu.560161
