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United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Fendoch Investment Trust Co v Inland Revenue ; (2) Alporteno Investment Trust Co v Inland Revenue [1945] UKHL TC_27_53 (17 May 1945)
URL: http://www.bailii.org/uk/cases/UKHL/1945/TC_27_53.html
Cite as: [1945] UKHL TC_27_53, 27 TC 53
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(1) Fendoch Investment Trust Co v Commissioners of Inland Revenue ; (2) Alporteno Investment Trust Co v Commissioners of Inland Revenue - [1945] UKHL TC_27_53 17 May 1945

Sur-tax-Undistributed, income of investment company-Apportionment- Ability to secure income or assets-Shareholder with overriding powers- Alteration of shareholding during year of assessment-Finance Act, 1922 (12 & 13 Geo. V, c. 17), Section 21; Finance Act, 1937 (1 Edw. VIII & 1 Geo. VI, c. 54), Section 14 and Third Schedule, Paragraph 1 (b); Finance Act, 1939 (2 & 3 Geo. VI, c. 41), Section 15.

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