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INTERNATIONAL U.K. House of Lords

Central London Railway Co v Inland Revenue ; (2) London Electric Railway Co v Inland Revenue ; (3) Metropolitan Railway Co v Inland Revenue [1936] UKHL TC_20_102 (21 May 1936)

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(1) Central London Railway Co v Commissioners of Inland Revenue ; (2) London Electric Railway Co v Commissioners of Inland Revenue ; (3) Metropolitan Railway Co v Commissioners of Inland Revenue – [1936] UKHL TC_20_102 21 May 1936

Income Tax-Interest payment charged to capital account under private Act-Taxed income of payer sufficient to meet interest- Whether interest payable or paid out of profits or gains brought into charge-Income Tax Act, 1918 (8 if 9 Geo. V, c. 40), Section 36, and General Rules 19 and 21; Finance Act, 1927 (17 dc 18 Geo. V, c. 10), Section 26.
A HTML version of this file is not available click here to view the whole pdf version : [1963] UKHL TC_20_102

Source: https://www.bailii.org/

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