United Kingdom House of Lords Decisions

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URL: http://www.bailii.org/uk/cases/UKHL/1979/TC_54_1.html
Cite as: [1979] STC 793, [1979] UKHL TC_54_1, [1979] TR 339, 54 TC 1, [1980] AC 896, [1979] 3 WLR 689, [1979] 3 All ER 775

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Inland Revenue Commissioners v Plummer [1979] UKHL TC_54_1 (01 November 1979)

Surtax - Total income - Tax avoidance scheme - Deductions in computing total income - Covenant by surtax payer to make five annual payments to a charity - Whether such payments were "any annuity or other annual payment" and therefore deductible in computing total income - Income and Corporation Taxes Act 1970 (c 10), ss 434 and 457.

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