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INTERNATIONAL U.K. House of Lords

Davies Jenkins & Co Ltd v Davies (Inspector of Taxes) [1967] UKHL TC_44_273 (15 March 1967)

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Davies Jenkins & Co Ltd v Davies (Inspector of Taxes) [1967] UKHL TC_44_273 (15 March 1967)

Income tax, Schedule D – Deduction – Subvention payment – Payment made after cessation o f payee company’s trade – Whether deduction allowable to payer – Finance A ct 1953 (1 & 2 Eliz. 2, c. 34), s. 20.
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