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 >> Inland Revenue Commissioners v Land Securities Investment Trust Ltd [1969] UKHL TC_45_495 (29 April 1969)
URL: http://www.bailii.org/uk/cases/UKHL/1969/TC_45_495.html
Cite as: [1969] 2 All ER 430, [1969] WLR 604, 45 TC 495, [1969] UKHL TC_45_495, [1969] 1 WLR 604, [1969] TR 173
[New search] [Printable PDF version] [Help]

Inland Revenue Commissioners v Land Securities Investment Trust Ltd [1969] UKHL TC_45_495 (29 April 1969)

Profits tax - Deduction - Property company - 10-year rentcharges payable as consideration for lessor's interest in properties leased to company - Finance Act 1937 (1 Edw. 8 & l Geo. 6, c. 54), .v. 20(1) and Sch. 4, para. 4; Finance (No. 2) A ct 1940 (3 & 4 Geo. 6. c. 48), s. 14; Incom e T ax A ct 1952 (15 & 16 Geo. 6 c£ 1 Eliz. 2, c. 10), s. 177.

A HTML version of this file is not available click here to view the whole pdf version : [1969] UKHL TC_45_495

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