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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Campbell (Trustees of Davies Education Trust) v Inland Revenue Commissioners [1968] UKHL TC_45_427 (23 October 1968)
URL: http://www.bailii.org/uk/cases/UKHL/1968/TC_45_427.html
Cite as: [1968] 3 All ER 588, 45 TC 427, [1968] 3 WLR 1025, [1968] UKHL TC_45_427, [1968] TR 327, [1970] AC 77
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Campbell (Trustees of Davies Education Trust) v Inland Revenue Commissioners [1968] UKHL TC_45_427 (23 October 1968)

Income tax - Annual payment - Payments agreed to be applied in purchasing payer's business - Whether payable under deduction of tax - Income Tax Act 1952 (15 & 16 Geo. 6 & I Eliz. 2, c. 10), ss. 169 and 447(1)(6).

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