Banning v Wright [1972] UKHL TC_48

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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Banning v Wright [1972] UKHL TC_48_421 (14 June 1972)
URL: http://www.bailii.org/uk/cases/UKHL/1972/TC_48_421.html
Cite as: [1972] 1 WLR 972, [1972] 2 All ER 987, [1972] TR 105, [1972] UKHL TC_48_421, [1972] WLR 972, 48 TC 421

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Banning v Wright [1972] UKHL TC_48_421 (14 June 1972)

Income tax, Schedule D - Excess rents - Case V III rents - Sublease rents - Subletting in breach of covenants in head lease - Payments to head lessor in consideration of subsequent consent - Whether paid as consideration for variation or waiver of lease terms - Income Tax A ct 1952 (15 <6 16 Geo. 6 & 1 Eliz. 2, c.10), s.1 7 5 ; Finance A ct 1963 (c.25), $5.20(6) and 22(4) and Sch. 4, paras. 8 and 9.

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URL: http://www.bailii.org/uk/cases/UKHL/1972/TC_48_421.html

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	United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Banning v Wright [1972] UKHL TC_48_421 (14 June 1972) URL: http://www.bailii.org/uk/cases/UKHL/1972/TC_48_421.html Cite as: [1972] 1 WLR 972, [1972] 2 All ER 987, [1972] TR 105, [1972] UKHL TC_48_421, [1972] WLR 972, 48 TC 421