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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue v Oswald (Trustee of the Cosier Settlement) [1945] UKHL TC_26_435 (19 April 1945)
URL: http://www.bailii.org/uk/cases/UKHL/1945/TC_26_435.html
Cite as: [1945] UKHL TC_26_435, 26 TC 435
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Commissioners of Inland Revenue v Oswald (Trustee of the Cosier Settlement) - [1945] UKHL TC_26_435 19 April 1945

Income Tax-Mortgage of reversion under settlement-Mortgage interest capitalised-Falling in of reversion-Settled funds, being less than amount of advances plus capitalised interest, handed over to mortgagee by settlement trustee-When interest paid-Person " by or through whom ” payment made -Income Tax Act, 1918 (8 <§• 9 Geo. V, c. 40), General Rule 21.

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