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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Neumann v Inland Revenue [1934] UKHL TC_18_332 (1 February 1934)
URL: http://www.bailii.org/uk/cases/UKHL/1934/TC_18_332.html
Cite as: 18 TC 332, [1934] AC 215, [1934] UKHL TC_18_332

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Neumann v IRC [1934] AC 215, [1934] UKHL TC_18_332 1 February 1934

Sur-tax-Return of total income-Dividend paid without deduction of Income Tax by property-owning company out of rents received in excess of Schedule A assessments-Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Rule 20 of the General Rules; Finance Act, 1927 (17 & 18 Geo. V, c. 10), Sections 38 and 39; Finance Act, 1931 (21 A 22 Geo. V, c. 28), Section 7.

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URL: http://www.bailii.org/uk/cases/UKHL/1934/TC_18_332.html