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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Dale v Inland Revenue [1953] UKHL TC_34_468 (20 July 1953)
URL: http://www.bailii.org/uk/cases/UKHL/1953/TC_34_468.html
Cite as: [1953] UKHL TC_34_468, 34 TC 468

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Dale v Commissioners of Inland Revenue - [1953] UKHL TC_34_468 20 July 1953

Special Contribution - Payments to trustee under a will - Whether investment income - Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Section 14 (3); Finance Act, 1948 (11 & 12 Geo. VI, c. 49), Sections 49 (1) and 68 (2).

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URL: http://www.bailii.org/uk/cases/UKHL/1953/TC_34_468.html