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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> BW Nobes & Co Ltd v Inland Revenue Commissioners [1965] UKHL TC_43_133 (15 December 1965)
URL: http://www.bailii.org/uk/cases/UKHL/1965/TC_43_133.html
Cite as: [1966] 1 All ER 30, [1966] 1 WLR 111, [1966] WLR 111, [1965] UKHL TC_43_133, 43 TC 133
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BW Nobes & Co Ltd v Inland Revenue Commissioners [1965] UKHL TC_43_133 (15 December 1965)

Income tax - Annual paym ent - Paym ent charged against capital in payer's accounts - Profits exceeding annual paym ent but less than aggregate o f annual paym ent and dividend paid - W hether annual paym ent made wholly out o f taxed profits - Income Tax A ct 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), s. 170.

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