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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> British Commonwealth International Newsfilm Agency, Ltd v Mahany (H M Inspector of Taxes) [1962] UKHL TC_40_550 (20 December 1962)
URL: http://www.bailii.org/uk/cases/UKHL/1962/TC_40_550.html
Cite as: 40 TC 550, [1962] UKHL TC_40_550

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British Commonwealth International Newsfilm Agency, Ltd v Mahany (H M Inspector of Taxes) - [1962] UKHL TC_40_550 20 December 1962

Income Tax, Schedule D-Annual payment made to a trading company- Whether trading receipt-Whether recipient entitled to repayment of tax- Income Tax Act, 1952 (15 & 16 Geo. VI & 1 Eliz. II, c. 10), Section 123, Schedule D, Case III.

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URL: http://www.bailii.org/uk/cases/UKHL/1962/TC_40_550.html