United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Cenlon Finance Co, Ltd v Ellwood (H M Inspector of Taxes) ; Ellwood (H M Inspector of Taxes) v Cenlon Finance Co, Ltd ; Tableau Holdings, Ltd v Williams (H M Inspector of Taxes) ; Williams (H M Inspector of Taxes) v Tableau Holdings, Ltd [1962] UKHL TC_40_176 (1 March 1962)
URL: http://www.bailii.org/uk/cases/UKHL/1962/TC_40_176.html
Cite as: [1962] UKHL TC_40_176, 40 TC 176, (1962) 40 TC 176

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Cenlon Finance Co, Ltd v Ellwood (H M Inspector of Taxes) ; Ellwood (H M Inspector of Taxes) v Cenlon Finance Co, Ltd ; Tableau Holdings, Ltd v Williams (H M Inspector of Taxes) ; Williams (H M Inspector of Taxes) v Tableau Holdings, Ltd - [1962] UKHL TC_40_176 1 March 1962

Income Tax, Schedule D-Dealer in securities-Dividend received out of paying company’s capital profit-Whether taxable. Income Tax-Additional assessment-Discovery-Facts known to Inspector at all material times-Appeal settled by agreement after enquiry on material point-Whether additional assessment can be made subsequently- Income Tax Act, 1952 (15 & 16 Geo. VI & EUz. II, c. 10), Sections 41, 50 and 510.

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