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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue v John Dow Stuart, Ltd [1949] UKHL TC_31_274 (14 December 1949)
URL: http://www.bailii.org/uk/cases/UKHL/1949/TC_31_274.html
Cite as: [1949] UKHL TC_31_274, 31 TC 274

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Commissioners of Inland Revenue v John Dow Stuart, Ltd - [1949] UKHL TC_31_274 14 December 1949

Income Tax-Deduction-Excess Profits Tax payable for chargeable accounting period-Effect of deficiency in subsequent chargeable accounting period-Finance (No. 2) Act, 1939 (2 & 3 Geo. VI, c. 109), Sections 15 (2) and 18 (1).

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URL: http://www.bailii.org/uk/cases/UKHL/1949/TC_31_274.html