BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?

No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!



BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Briggs (Henry) Son & Co Ltd (in voluntary liquidation) v Inland Revenue [1960] UKHL TC_39_410 (21 December 1960)
URL: http://www.bailii.org/uk/cases/UKHL/1960/TC_39_410.html
Cite as: 39 TC 410, [1960] UKHL TC_39_410

[New search] [Printable PDF version] [Help]


Briggs (Henry) Son & Co Ltd (in voluntary liquidation) v IRC (1959) [1960] UKHL TC_39_410 21 December 1960

Profits Tax-Computation of profits-Dividends received from subsidiary company-Whether profits arising from trade or business carried on by principal company-Whether dividends franked investment income-Finance Act, 1937 (1 Edw. VIII & 1 Geo. VI, c. 54), Section 19 and Fourth Schedule, Paragraph 7.

A HTML version of this file is not available click here to view the whole pdf version : [1963] UKHL TC_39_410

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKHL/1960/TC_39_410.html