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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Duckering (Inspector of Taxes) v Gollan [1965] UKHL TC_42_333 (08 April 1965)
URL: http://www.bailii.org/uk/cases/UKHL/1965/TC_42_333.html
Cite as: [1965] 1 WLR 680, [1965] UKHL TC_42_333, 42 TC 333, [1965] 2 All ER 115, [1965] WLR 680

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Duckering (Inspector of Taxes) v Gollan [1965] UKHL TC_42_333 (08 April 1965)

Income Tax, Schedule D - Double taxation relief - Tax credit - Whether tax paid - in respect o f - income o f year o f assessment or basis year - Income Tax Act, 1952 (15 & 16 Geo. VI & 1 Eliz. II, c. 10), Section 347; Double Taxation Relief (Taxes on Income) (New Zealand) Order, 1947 (S.R. & O. 1947 No. 1776), Schedule, Article XIV (1).

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URL: http://www.bailii.org/uk/cases/UKHL/1965/TC_42_333.html