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United Kingdom House of Lords Decisions
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Latilla v Inland Revenue (No 2) ; (2) Latilla Campbell v Inland Revenue ; (3) Mayo v Inland Revenue [1950] UKHL TC_32_159 (14 December 1950)
URL: http://www.bailii.org/uk/cases/UKHL/1950/TC_32_159.html
Cite as:
[1950] UKHL TC_32_159,
32 TC 159
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(1) Latilla v Commissioners of Inland Revenue (No 2) ; (2) Latilla-Campbell v Commissioners of Inland Revenue ; (3) Mayo v Commissioners of Inland Revenue - [1950] UKHL TC_32_159 14 December 1950
Surtax-Undistributed income of company-Appeal against apportionments of income remitted by High Court to Special Commissioners for further consideration-Right of appeal against amended apportionments- Income apportioned to married woman-Whether assessable on husband- Finance Act, 1922 (12 & 13 Geo. V c. 17), Section 21 and First Schedule; Finance Act, 1927 (17 & 18 Geo. V, c. 10), Section 31; Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Section 133 and General Rules, Rule 16; Finance Act 1936 (26 Geo. V & 1 Edw. VIII, c. 34), Section 19 (5).
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