Inland Revenue Commissioners v Coathew Investments Ltd [1966] UKHL TC_43

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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue Commissioners v Coathew Investments Ltd [1966] UKHL TC_43_301 (31 March 1966)
URL: http://www.bailii.org/uk/cases/UKHL/1966/TC_43_301.html
Cite as: [1966] UKHL TC_43_301, [1966] 1 WLR 716, [1966] TR 81, [1966] 1 All ER 1032, [1966] WLR 716, 43 TC 301

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Inland Revenue Commissioners v Coathew Investments Ltd [1966] UKHL TC_43_301 (31 March 1966)

S urtax - Investm ent company - Computation o f actual income - Deduction - Annual paym ent under voluntary covenant - Beneficiary not an individual - Income Tax A ct 1952 (15 & \6 Geo. 6 c£ 1 Eliz. 2, c. 10), ss. 245, 248, 255(3), 262 a n d 4 \5 .

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URL: http://www.bailii.org/uk/cases/UKHL/1966/TC_43_301.html

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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 Coathew Investments Ltd [1966] UKHL TC_43_301 (31 March 1966) URL: http://www.bailii.org/uk/cases/UKHL/1966/TC_43_301.html Cite as: [1966] UKHL TC_43_301, [1966] 1 WLR 716, [1966] TR 81, [1966] 1 All ER 1032, [1966] WLR 716, 43 TC 301