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England and Wales Court of Appeal (Civil Division) Decisions

You are here: BAILII >> Databases >> England and Wales Court of Appeal (Civil Division) Decisions >> Cunard's Trustees and McPheeters v Inland Revenue [1945] EWCA Civ 27_TC_122 (20 December 1945)
URL: http://www.bailii.org/ew/cases/EWCA/Civ/1945/27_TC_122.html
Cite as: 27 TC 122, [1945] EWCA Civ 27_TC_122, [1946] 1 All ER 159, (1945) 27 TC 122
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Cunard's Trustees and McPheeters v Inland Revenue [1945] EWCA Civ 27_TC_122 (20 December 1945)



Income Tax and Sur-tax - Annual payments - Capital or income - Payments made to life tenant of residuary estate out of capital of estate, by way of addition to income, prior to ascertainment of residue - Income Tax Act. 1918 (8 6-9 Geo. V, c.40), Rule 21 of General Rules', Finance Act, 1938 (16-2 Geo. VI, c.46), Section 30.

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