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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue v Wesleyan and General Assurance Society [1948] UKHL TC_30_11 (19 March 1948)
URL: http://www.bailii.org/uk/cases/UKHL/1948/TC_30_11.html
Cite as: 30 TC 11, [1948] UKHL TC_30_11
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Commissioners of Inland Revenue v Wesleyan and General Assurance Society - [1948] UKHL TC_30_11 19 March 1948

Income Tax-Annuity-Monthly loans free of interest and recoverable only by set-off against sum due at death-Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), General Rules, Rule 21; Finance Act, 1927 (17 & 18 Geo. V, c. 10), Section 26.

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