1985 Carver v Duncan (Inspector of Taxes) [1985] UKHL TC_59_125 (16 May 1985)


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United Kingdom House of Lords Decisions


You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Carver v Duncan (Inspector of Taxes) [1985] UKHL TC_59_125 (16 May 1985)
URL: http://www.bailii.org/uk/cases/UKHL/1985/TC_59_125.html
Cite as: [1985] STC 356, 59 TC 125, [1985] 2 All ER 645, [1985] 2 WLR 1010, [1985] UKHL TC_59_125, [1985] AC 1082

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Carver v Duncan (Inspector of Taxes) [1985] UKHL TC_59_125 (16 May 1985)

Income tax - Additional rate - Settlements - Trustees apply income in maintaining policies of assurance - Whole life and term - Whether premiums expenses of trustees properly chargeable to income - Finance Act 1973, 5 16(2).

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URL: http://www.bailii.org/uk/cases/UKHL/1985/TC_59_125.html