BAILII [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 South Georgia Co, Ltd [1958] UKHL TC_37_725 (27 February 1958)
URL: http://www.bailii.org/uk/cases/UKHL/1958/TC_37_725.html
Cite as: [1958] UKHL TC_37_725, 37 TC 725

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


Commissioners of Inland Revenue v South Georgia Co, Ltd - [1958] UKHL TC_37_725 27 February 1958

Profits Tax-Trading loss exceeding franked investment income, which exceeds gross relevant distributions-Calculation of “ profits computed without abatement and including franked investment income ’’--Whether distribution charge incurred-Finance Act, 1937 (1 Edw. VIII & 1 Geo. VI, c. 54), Fourth Schedule, Paragraph 7 ; Finance Act, 1947 (10 c£ 11 Geo. VI, c. 35), Sections 30 (3), 32 and 34 (2).

A HTML version of this file is not available click here to view the whole pdf version : [1963] UKHL TC_37_725

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKHL/1958/TC_37_725.html