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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Special Commissioners of Income Tax v Linsleys (Established 1894), Ltd (in liquidation) [1958] UKHL TC_37_677 (23 January 1958)
URL: http://www.bailii.org/uk/cases/UKHL/1958/TC_37_677.html
Cite as: [1958] UKHL TC_37_677, 37 TC 677
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Special Commissioners of Income Tax v Linsleys (Established 1894), Ltd (in liquidation) - [1958] UKHL TC_37_677 23 January 1958

Surtax-Profits Tax-Company under control of not more than five persons-No estate or trading income-Income receipts less than deduction for Profits Tax in computing actual income from all sources-Whether Profits Tax payable ”-Whether Surtax direction mandatory so as to found Profits Tax exemption-Finance Act, 1947 (10 cS; 11 Geo. VI, c. 35), Section 31 (3) ; Income Tax Act, 1952 (15 & 16 Geo. VI & 1 Eliz. II, c. 10), Sections 245 and 262 ; Finance Act, 1952 (15 & 16 Geo. VI & 1 Eliz. II. c. 33), Section 68.

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