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England and Wales Court of Appeal (Civil Division) Decisions


You are here: BAILII >> Databases >> England and Wales Court of Appeal (Civil Division) Decisions >> Commissioners of Inland Revenue v. Payne [1940] EWCA 23_0610 (02 December 1940)
URL: http://www.bailii.org/ew/cases/EWCA/Civ/1940/23_0610.html
Cite as: 110 LJKB 323, 23 TC 610, [1940] EWCA 23_0610, [1940] EWCA 23_610, (1940) 23 TC 610

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Commissioners of Inland Revenue v. Payne [1940] EWCA 23_0610 (02 December 1940)


Surtax — Deduction — Payments under deed of covenant — Power of revocation— Finance Act, 1938 (1 & 2 Geo. VI, c. 46), Section 38, and Part II of the Third Schedule.

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URL: http://www.bailii.org/ew/cases/EWCA/Civ/1940/23_0610.html