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United Kingdom House of Lords Decisions
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Carver v Duncan (Inspector of Taxes) [1985] UKHL TC_59_125 (16 May 1985)
URL: http://www.bailii.org/uk/cases/UKHL/1985/TC_59_125.html
Cite as:
59 TC 125,
[1985] 2 WLR 1010,
[1985] UKHL TC_59_125,
[1985] STC 356,
[1985] 2 All ER 645,
[1985] AC 1082
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Carver v Duncan (Inspector of Taxes) [1985] UKHL TC_59_125 (16 May 1985)
Income tax - Additional rate - Settlements - Trustees apply income in maintaining policies of assurance - Whole life and term - Whether premiums expenses of trustees properly chargeable to income - Finance Act 1973,
5 16(2).
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