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INTERNATIONAL U.K. House of Lords

Moss’ Empires, Ltd v Inland Revenue [1937] UKHL TC_21_264 (24 June 1937)

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Moss’ Empires, Ltd v Commissioners of Inland Revenue – [1937] UKHL TC_21_264 24 June 1937

Income Tax-Annual payment-Payments under contract to guarantee fixed dividend by company-Income Tax Act, 1918 (8 dc 9 Geo. V, c. 40), General Rule 21; Finance Act, 1927 (17 d 18 Geo. V, c. 10), Section 26.
A HTML version of this file is not available click here to view the whole pdf version : [1963] UKHL TC_21_264

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

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