Inverclyde’s (Lord) Trustees v Millar (Inspector of Taxes): HL 31 Mar 1924

Income Tax (Schedule D, Case III)-Deduction–Interest on unpaid Estate Duty-Finance Act, 1896 (59 and 60 Viet., c. 28), Section 18 (1)- Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Section 209, Schedule D, Case III, Rule 2, and Rule 19 of the General Rides.

Citations:

[1924] UKHL TC – 9 – 14, [1924] AC 580, 9 TC 14

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 18 June 2022; Ref: scu.631554