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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 Land Securities Investment Trust Ltd [1969] UKHL TC_45_495 (29 April 1969)
URL: http://www.bailii.org/uk/cases/UKHL/1969/TC_45_495.html
Cite as: [1969] 2 All ER 430, [1969] UKHL TC_45_495, [1969] TR 173, [1969] 1 WLR 604, [1969] WLR 604, 45 TC 495

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Inland Revenue Commissioners v Land Securities Investment Trust Ltd [1969] UKHL TC_45_495 (29 April 1969)

Profits tax - Deduction - Property company - 10-year rentcharges payable as consideration for lessor's interest in properties leased to company - Finance Act 1937 (1 Edw. 8 & l Geo. 6, c. 54), .v. 20(1) and Sch. 4, para. 4; Finance (No. 2) A ct 1940 (3 & 4 Geo. 6. c. 48), s. 14; Incom e T ax A ct 1952 (15 & 16 Geo. 6 c£ 1 Eliz. 2, c. 10), s. 177.

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URL: http://www.bailii.org/uk/cases/UKHL/1969/TC_45_495.html