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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Wigram Family Settled Estates, Ltd (in liquidation) v Inland Revenue [1958] UKHL TC_37_638 (23 January 1958)
URL: http://www.bailii.org/uk/cases/UKHL/1958/TC_37_638.html
Cite as: [1958] UKHL TC_37_638, 37 TC 638
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Wigram Family Settled Estates, Ltd (in liquidation) v Commissioners of Inland Revenue - [1958] UKHL TC_37_638 23 January 1958

Surtax-Investment company-Apportionment of income "in accordance with the respective interests of the members ”-Finance Act, 1922 (12 & 13 Geo. V, c. 17), Section 21 and First Schedule, Paragraph 8 ; Finance Act, 1939 (2 & 3 Geo. VI, c. 41), Section 14.

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