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United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Central London Railway Co v Inland Revenue ; (2) London Electric Railway Co v Inland Revenue ; (3) Metropolitan Railway Co v Inland Revenue [1936] UKHL TC_20_102 (21 May 1936)
URL: http://www.bailii.org/uk/cases/UKHL/1936/TC_20_102.html
Cite as: [1936] UKHL TC_20_102, 20 TC 102
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(1) Central London Railway Co v Commissioners of Inland Revenue ; (2) London Electric Railway Co v Commissioners of Inland Revenue ; (3) Metropolitan Railway Co v Commissioners of Inland Revenue - [1936] UKHL TC_20_102 21 May 1936

Income Tax-Interest payment charged to capital account under private Act-Taxed income of payer sufficient to meet interest- Whether interest payable or paid out of profits or gains brought into charge-Income Tax Act, 1918 (8 if 9 Geo. V, c. 40), Section 36, and General Rules 19 and 21; Finance Act, 1927 (17 dc 18 Geo. V, c. 10), Section 26.

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