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United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Penang and General Investment Trust, Ltd and Ramsden v Inland Revenue ; (2) Roomwood Investments, Ltd v Inland Revenue ; (3) Marquess of Titchfield v Inland Revenue [1943] UKHL TC_25_219 (19 April 1943)
URL: http://www.bailii.org/uk/cases/UKHL/1943/TC_25_219.html
Cite as: 25 TC 219, [1943] UKHL TC_25_219
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(1) Penang and General Investment Trust, Ltd and Ramsden v Commissioners of Inland Revenue ; (2) Roomwood Investments, Ltd v Commissioners of Inland Revenue ; (3) Marquess of Titchfield v Commissioners of Inland Revenue - [1943] UKHL TC_25_219 19 April 1943

Sur-tax-Undistributed, income of investment company-Shares held by trustees of a settlement-Method of apportionment of income-Finance Act, 1922 (12 & 13 Geo. V, c. 17), Section 21 and First Schedule', Finance Act, 1936 (26 Geo. V <§¦ 1 Edw. VIII, c. 34), Section 20; Finance Act, 1937 (1 Edw. VIII & 1 Geo. VI, c. 54), Section 14; Finance Act, 1938 (1 <§• 2 Geo. VI, c. 46), Sections 38 and 41.

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