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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Davies Jenkins & Co Ltd v Davies (Inspector of Taxes) [1967] UKHL TC_44_273 (15 March 1967)
URL: http://www.bailii.org/uk/cases/UKHL/1967/TC_44_273.html
Cite as: [1967] 1 All ER 913, 44 TC 273, [1967] UKHL TC_44_273, [1968] AC 1097, [1967] 2 WLR 1139

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Davies Jenkins & Co Ltd v Davies (Inspector of Taxes) [1967] UKHL TC_44_273 (15 March 1967)

Income tax, Schedule D - Deduction - Subvention payment - Payment made after cessation o f payee company's trade - Whether deduction allowable to payer - Finance A ct 1953 (1 & 2 Eliz. 2, c. 34), s. 20.

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URL: http://www.bailii.org/uk/cases/UKHL/1967/TC_44_273.html