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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Gahan (H M Inspector of Taxes) v Chloride Batteries, Ltd [1956] UKHL TC_36_356 (26 March 1956)
URL: http://www.bailii.org/uk/cases/UKHL/1956/TC_36_356.html
Cite as: 36 TC 356, [1956] UKHL TC_36_356

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Gahan (H M Inspector of Taxes) v Chloride Batteries, Ltd - [1956] UKHL TC_36_356 26 March 1956

Income Tax, Schedule D-Profits of trade-Deduction-Sums paid by subsidiary to principal company “ by way of reimbursement of profits tax ” -Finance Act, 1937 (l Edw. VIII & 1 Geo. VI, c. 54), Sections 22 and 25 ; Finance Act, 1947 (10 & 11 Geo. VI, c. 35), Section 38 (3).

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URL: http://www.bailii.org/uk/cases/UKHL/1956/TC_36_356.html