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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Barnardo's Homes v Special Income Tax Comrs [1921] UKHL TC_7_646 (14 March 1921)
URL: http://www.bailii.org/uk/cases/UKHL/1921/TC_7_646.html
Cite as: 7 TC 646, [1921] UKHL TC_7_646, [1921] 2 AC 1
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Barnardo's Homes v Special Income Tax Comrs [1921] 2 AC 1, [1921] UKHL TC_7_646 14 March 1921

Income Tax.-Residuary bequest to Charity.- Will disputed.-Income of testator's estate prior to distribution received under deduction of Income Tax.-Claim by Charity for repayment of Income Tax deducted from accrued income of residue.-Rule Nisi for Mandamus.-Income Tax Act, 1842 (5 & 6 Viet. c. 35), Section 88, Sch. C, Rule 3, and Section 105.

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