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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue v Collco Dealings, Ltd ; ; Inland Revenue v Lucbor Dealings, Ltd [1961] UKHL TC_39_509 (2 March 1961)
URL: http://www.bailii.org/uk/cases/UKHL/1961/TC_39_509.html
Cite as: [1961] UKHL TC_39_509, 39 TC 509
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Commissioners of Inland Revenue v Collco Dealings, Ltd ; ; Commissioners of Inland Revenue v Lucbor Dealings, Ltd - [1961] UKHL TC_39_509 2 March 1961

Income Tax-Dividend-stripping-Repayment of tax deducted from dividends claimed by companies resident in the Republic of Ireland-Income Tax Act, 1952 (15 & 16 Geo. VI & 1 Eliz. II, c. 10), Section 349 and Eighteenth Schedule, Part I, Paragraph 1 (a); Finance (No. 2) Act, 1955 (4 & 5 Eliz. II, c. 17), Section 4 (2).

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