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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Harrison v Lilley [1952] UKHL TC_33_344 (11 July 1952)
URL: http://www.bailii.org/uk/cases/UKHL/1952/TC_33_344.html
Cite as: [1952] WN 383, [1952] UKHL TC_33_344, 33 TC 344
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Harrison v Lilley [1952] WN 383, [1952] UKHL TC_33_344 11 July 1952

Income Tax, Schedule D-Foreign securities and possessions-Arrears of interest on mortgage bonds of foreign company-Payment of arrears postponed by arrangement and made after bonds had been cancelled and replaced by a promissory note-Whether interest assessable-Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule D, Cases IV and V.

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