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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue v F P H Finance Trust, Ltd (in Liquidation) (No 2) [1945] UKHL TC_28_209 (22 March 1945)
URL: http://www.bailii.org/uk/cases/UKHL/1945/TC_28_209.html
Cite as: 28 TC 209, [1945] UKHL TC_28_209

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Commissioners of Inland Revenue v F P H Finance Trust, Ltd (in Liquidation) (No 2) - [1945] UKHL TC_28_209 22 March 1945

Sur-tax-Undistributed income of company-Preference shareholders with voting control and rights to all surplus assets in a winding up-Apportionment among members " . . . in accordance with the respective interests of the “ members.-Application of Finance Act, 1928 (18 & 19 Geo. V, c. 17), Section 18-Finance Act, 1922 (12 & 13 Geo. V, c. 17), Section 21 and First Schedule, Paragraph 8.

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URL: http://www.bailii.org/uk/cases/UKHL/1945/TC_28_209.html