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INTERNATIONAL U.K. House of Lords

Inland Revenue Commissioners v Church Commissioners for England [1976] UKHL TC_50_516 (07 July 1976)

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Inland Revenue Commissioners v Church Commissioners for England [1976] UKHL TC_50_516 (07 July 1976)

Income tax – Capital or income – Rentcharges – Payable for 10 years – Paid as consideration fo r sale o f capital assets – Whether containing a capital element – Whether wholly payable under deduction o f tax – Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), 177.
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