United Kingdom House of Lords Decisions

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URL: http://www.bailii.org/uk/cases/UKHL/1959/TC_38_531.html
Cite as: [1959] UKHL TC_38_531, 38 TC 531

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Commissioners of Inland Revenue v Whitworth Park Coal Co, Ltd (in liquidation); Commissioners of Inland Revenue v Ramshaw Coal Co, Ltd (in liquidation); Commissioners of Inland Revenue v Brancepeth Coal Co, Ltd (in liquidation) - [1959] UKHL TC_38_531 5 November 1959

Surtax-Investment company-Computation of actual income-Finance Act, 1922 (12 & 13 Geo. V, c. 17), Section 21 and First Schedule, Paragraph 6; Finance Act, 1927 (17 & 18 Geo. V, c. 10), Section 39 (2); Finance Act, 1939 (2 & 3 Geo. VI, c. 41), Section 14.

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