HL Surtax – Undistributed income of company – Appeal against apportionments of income remitted by High Court to Special Commissioners for further consideration-Right of appeal against amended apportionments – Income apportioned to married woman – Whether assessable on husband – Finance Act, 1922 (12 and 13 Geo. V c. 17), Section 21 and First Schedule; Finance Act, 1927 (17 and 18 Geo. V, c. 10), Section 31; Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Section 133 and General Rules, Rule 16; Finance Act 1936 (26 Geo. V and 1 Edw. VIII, c. 34), Section 19 (5).
[1950] UKHL TC – 32 – 159, 32 TC 159
Bailii
Finance Act 1922 21
England and Wales
Income Tax
Updated: 28 December 2021; Ref: scu.560167
