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United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Shell Petroleum Co v Jones [1971] UKHL TC_47_194 (05 May 1971)
URL: http://www.bailii.org/uk/cases/UKHL/1971/TC_47_194.html
Cite as: [1971] WLR 786, [1971] 2 All ER 569, 47 TC 194, [1971] 1 WLR 786, [1971] UKHL TC_47_194
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Shell Petroleum Co v Jones [1971] UKHL TC_47_194 (05 May 1971)

Income tax - Management expenses relief - Interrelation with double taxation relief- "the amount of the tax on any sums disbursed as expenses of management" Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), ss. 350(1) C and 425(1) and Sch. 16, para. 2.

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