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INTERNATIONAL U.K. House of Lords

Inland Revenue Commissioners v Plummer [1979] UKHL TC_54_1 (01 November 1979)

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Inland Revenue Commissioners v Plummer [1979] UKHL TC_54_1 (01 November 1979)

Surtax – Total income – Tax avoidance scheme – Deductions in computing total income – Covenant by surtax payer to make five annual payments to a charity – Whether such payments were “any annuity or other annual payment” and therefore deductible in computing total income – Income and Corporation Taxes Act 1970 (c 10), ss 434 and 457.
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Source: https://www.bailii.org/

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