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Inland Revenue v Cook [1945] UKHL TC_26_489 (30 July 1945)

Commissioners of Inland Revenue v Cook – [1945] UKHL TC_26_489 30 July 1945

Income Tax-Repayment claim-Annuity under will ” payable free of all ” deductions including Income Tax ”-Annuitant required to pay over to trustees any tax recovered by her-Amount of annuitant’s income under will for purposes of repayment claim by her.
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