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INTERNATIONAL U.K. House of Lords

Fenwick v Inland Revenue [1953] UKHL TC_34_411 (20 July 1953)

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Fenwick v Commissioners of Inland Revenue – [1953] UKHL TC_34_411 20 July 1953

Special Contribution – Aggregate investment income – Whether dividends receivable in the year 1947-48 represented more than the income attributable to one full year if such income were deemed to have accrued from day to day – What constitutes “ a full year’s income ” – Finance Act, 1948 (11 & 12 Geo. VI, c. 49), Section 61 (1).
A HTML version of this file is not available click here to view the whole pdf version : [1963] UKHL TC_34_411

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

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