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United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue v Cook [1945] UKHL TC_26_489 (30 July 1945)
URL: http://www.bailii.org/uk/cases/UKHL/1945/TC_26_489.html
Cite as: 26 TC 489, [1945] UKHL TC_26_489
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Commissioners of Inland Revenue v Cook - [1945] UKHL TC_26_489 30 July 1945

Income Tax-Repayment claim-Annuity under will " payable free of all " deductions including Income Tax ”-Annuitant required to pay over to trustees any tax recovered by her-Amount of annuitant’s income under will for purposes of repayment claim by her.

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