Inland Revenue v Oswald (Trustee of the Cosier Settlement) [1945] UKHL TC_26

[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue v Oswald (Trustee of the Cosier Settlement) [1945] UKHL TC_26_435 (19 April 1945)
URL: http://www.bailii.org/uk/cases/UKHL/1945/TC_26_435.html
Cite as: 26 TC 435, [1945] UKHL TC_26_435

[New search] [Printable PDF version] [Help]

Commissioners of Inland Revenue v Oswald (Trustee of the Cosier Settlement) - [1945] UKHL TC_26_435 19 April 1945

Income Tax-Mortgage of reversion under settlement-Mortgage interest capitalised-Falling in of reversion-Settled funds, being less than amount of advances plus capitalised interest, handed over to mortgagee by settlement trustee-When interest paid-Person " by or through whom ” payment made -Income Tax Act, 1918 (8 <§• 9 Geo. V, c. 40), General Rule 21.

A HTML version of this file is not available click here to view the whole pdf version : [1963] UKHL TC_26_435

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKHL/1945/TC_26_435.html

	[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
	United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue v Oswald (Trustee of the Cosier Settlement) [1945] UKHL TC_26_435 (19 April 1945) URL: http://www.bailii.org/uk/cases/UKHL/1945/TC_26_435.html Cite as: 26 TC 435, [1945] UKHL TC_26_435