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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue Commissioners v Church Commissioners for England [1976] UKHL TC_50_516 (07 July 1976)
URL: http://www.bailii.org/uk/cases/UKHL/1976/TC_50_516.html
Cite as: [1976] TR 187, [1971] WLR 1761, 50 TC 516, [1976] 3 WLR 214, [1976] STC 339, [1976] 2 All ER 1037, [1971] 1 WLR 1761, [1976] UKHL TC_50_516, [1977] AC 329
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Inland Revenue Commissioners v Church Commissioners for England [1976] UKHL TC_50_516 (07 July 1976)

Income tax - Capital or income - Rentcharges - Payable for 10 years - Paid as consideration fo r sale o f capital assets - Whether containing a capital element - Whether wholly payable under deduction o f tax - Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), 177.

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