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INTERNATIONAL U.K. House of Lords

Campbell (Trustees of Davies Education Trust) v Inland Revenue Commissioners [1968] UKHL TC_45_427 (23 October 1968)

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Campbell (Trustees of Davies Education Trust) v Inland Revenue Commissioners [1968] UKHL TC_45_427 (23 October 1968)

Income tax – Annual payment – Payments agreed to be applied in purchasing payer’s business – Whether payable under deduction of tax – Income Tax Act 1952 (15 & 16 Geo. 6 & I Eliz. 2, c. 10), ss. 169 and 447(1)(6).
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