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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue Commissioners v Binns [1964] UKHL TC_41_598 (01 January 1964)
URL: http://www.bailii.org/uk/cases/UKHL/1964/TC_41_598.html
Cite as: 41 TC 598, [1964] UKHL TC_41_598

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Inland Revenue Commissioners v Binns [1964] UKHL TC_41_598 (01 January 1964)

Profits Tax - Gross relevant distributions - Principal and subsidiary companies - Grouping notice followed by division of subsidiary's accounting period into two chargeable accounting periods by reference to date of entry into group - Dividend declared for second period - Whether apportionable over whole accounting period - Whether retrospective division valid - Finance Act, 1937 (1 Edw. V III & 1 Geo. V I, c. 54), Section 22 ; Finance Act, 1947 (10 & 11 Geo. V I, c. 35), Sections 35(1), 37 and 38.

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URL: http://www.bailii.org/uk/cases/UKHL/1964/TC_41_598.html