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United Kingdom House of Lords Decisions


You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Brown v Inland Revenue Commissioners [1964] UKHL TC_42_42 (28 July 1964)
URL: http://www.bailii.org/uk/cases/UKHL/1964/TC_42_42.html
Cite as: [1964] 3 All ER 119, [1964] 3 WLR 511, 42 TC 42, 1964 SC (HL) 180, 1964 SLT 302, [1964] UKHL TC_42_42, [1965] AC 244

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Brown v Inland Revenue Commissioners [1964] UKHL TC_42_42 (28 July 1964)

Income Tax - Earned income relief - Solicitor - Interest on investment o f clients' money - Income Tax Act, 1952 (15 & 16 Geo. VI & 1 Eliz. II, c. 10), Sections 148 and 525(1 )(c).

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