BAILII
British and Irish Legal Information Institute


Freely Available British and Irish Public Legal Information

[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom House of Lords Decisions

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: 43 TC 133, [1966] 1 WLR 111, [1966] WLR 111, [1966] 1 All ER 30, [1965] UKHL TC_43_133
[New search] [Printable PDF version] [Help]

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.

A HTML version of this file is not available click here to view the whole pdf version : [1965] UKHL TC_43_133

About BAILII - FAQ - Copyright Policy - Disclaimers - Privacy Policy amended on 25/11/2010