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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Briggs (Henry) Son & Co Ltd (in voluntary liquidation) v Inland Revenue [1960] UKHL TC_39_410 (21 December 1960)
URL: http://www.bailii.org/uk/cases/UKHL/1960/TC_39_410.html
Cite as: [1960] UKHL TC_39_410, 39 TC 410
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Briggs (Henry) Son & Co Ltd (in voluntary liquidation) v IRC (1959) [1960] UKHL TC_39_410 21 December 1960

Profits Tax-Computation of profits-Dividends received from subsidiary company-Whether profits arising from trade or business carried on by principal company-Whether dividends franked investment income-Finance Act, 1937 (1 Edw. VIII & 1 Geo. VI, c. 54), Section 19 and Fourth Schedule, Paragraph 7.

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