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Dale v Inland Revenue [1953] UKHL TC_34_468 (20 July 1953)

Dale v Commissioners of Inland Revenue – [1953] UKHL TC_34_468 20 July 1953

Special Contribution – Payments to trustee under a will – Whether investment income – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Section 14 (3); Finance Act, 1948 (11 & 12 Geo. VI, c. 49), Sections 49 (1) and 68 (2).
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