United Kingdom House of Lords Decisions

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URL: http://www.bailii.org/uk/cases/UKHL/1992/TC_65_265.html
Cite as: [1992] UKHL TC_65_265, 65 TC 265, [1992] 3 All ER 737, (1993) 5 Admin LR 265, [1992] STC 657, [1992] 3 WLR 366, [1993] AC 70

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Woolwich Equitable Building Society v Inland Revenue Commissioners [1992] UKHL TC_65_265 (20 July 1992)

Income Tax - Building Society - Tax on interest and dividends - Without prejudice payments of tax whilst challenging vires of the Income Tax (Building Societies) Regulations 1986 - Regulations later declared ultra vires - Tax repaid - Whether interest payable for periods between payments of tax and that decision - Supreme Court Act 1981, 5 35A.

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