Super-tax – Total income – Debenture stock created and distributed to shareholders by limited company in satisfaction of bonus declared out of undivided profits – Finance (1909-10) Act, 1910 (10 Edw. VII, c. 8), Section 66.
Citations:
[1926] UKHL TC – 10 – 302, [1925] 1 KB 451, 10 TC 302
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 11 May 2022; Ref: scu.633832
