Inland Revenue v Whitworth Park Coal Co, Ltd (In Liquidation); Inland Revenue v Ramshaw Coal Co, Ltd (In Liquidation); Inland Revenue v Brancepeth Coal Co, Ltd (In Liquidation): HL 5 Nov 1959

Surtax-Investment company-Computation of actual income-Finance Act, 1922 (12 and 13 Geo. V, c. 17), Section 21 and First Schedule, Paragraph 6; Finance Act, 1927 (17 and 18 Geo. V, c. 10), Section 39 (2); Finance Act, 1939 (2 and 3 Geo. VI, c. 41), Section 14.

[1959] UKHL TC – 38 – 531
Bailii
England and Wales

Income Tax

Updated: 12 January 2022; Ref: scu.559978