HL Income tax – Management expenses relief – Interrelation with double taxation relief- ‘the amount of the tax on any sums disbursed as expenses of management’ Income Tax Act 1952 (15 and 16 Geo. 6 and 1 Eliz. 2, c. 10), ss. 350(1) C and 425(1) and Sch. 16, para. 2.
[1971] UKHL TC – 47 – 194, 47 TC 194, [1971] 2 All ER 569, [1971] 1 WLR 786
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559815
