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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Rex v General Commissioners of Income Tax for The City of London (ex parte Gibbs & Ors) [1942] UKHL TC_24_221 (20 February 1942)
URL: http://www.bailii.org/uk/cases/UKHL/1942/TC_24_221.html
Cite as: [1942] UKHL TC_24_221, 24 TC 221
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Rex v General Commissioners of Income Tax for The City of London (ex parte Gibbs & Ors) - [1942] UKHL TC_24_221 20 February 1942

Income Tax-Change in partnership-Apportionment of assessment-Order of Prohibition to prevent apportionment-Income Tax Act, 1918 (8 6-9 Geo. V, c. 40), Schedule D, Cases I and II, Rules 9 and 11; Finance Act, 1926 (16 & 17 Geo. V. c. 22), Section 32.

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