LawCare Nigeria

Nigeria Legal Information & Law Reports

Shell Petroleum Co v Jones [1971] UKHL TC_47_194 (05 May 1971)

Shell Petroleum Co v Jones [1971] UKHL TC_47_194 (05 May 1971)

Income tax – Management expenses relief – Interrelation with double taxation relief- “the amount of the tax on any sums disbursed as expenses of management” Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), ss. 350(1) C and 425(1) and Sch. 16, para. 2.
A HTML version of this file is not available click here to view the whole pdf version : [1971] UKHL TC_47_194

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