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United Kingdom House of Lords Decisions
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Inland Revenue Commissioners v Coathew Investments Ltd [1966] UKHL TC_43_301 (31 March 1966)
URL: http://www.bailii.org/uk/cases/UKHL/1966/TC_43_301.html
Cite as:
[1966] TR 81,
[1966] 1 WLR 716,
[1966] WLR 716,
[1966] UKHL TC_43_301,
43 TC 301,
[1966] 1 All ER 1032
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Inland Revenue Commissioners v Coathew Investments Ltd [1966] UKHL TC_43_301 (31 March 1966)
S urtax - Investm ent company - Computation o f actual income - Deduction
- Annual paym ent under voluntary covenant - Beneficiary not an individual -
Income Tax A ct 1952 (15 & \6 Geo. 6 c£ 1 Eliz. 2, c. 10), ss. 245, 248, 255(3),
262 a n d 4 \5 .
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