United Kingdom House of Lords Decisions

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URL: http://www.bailii.org/uk/cases/UKHL/1965/TC_43_83.html
Cite as: [1966] 1 All ER 1, [1966] AC 85, [1965] UKHL TC_43_83, [1966] 2 WLR 251, 43 TC 83

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Chancery Lane Safe Deposit & Offices Co Ltd v Inland Revenue Commissioners [1965] UKHL TC_43_83 (15 December 1965)

Income ta x - M ortgage interest charged to capital - W hether payable out o f profits or gains brought into charge to tax - Appeal against first assessment to income tax fo r one year settled by agreement - W hether additional assessment competent - Income Tax A ct 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), ss. 169, 170 and 510.

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