i-law

Lloyd's Law Reports

T.S.S. INVESTMENTS, LTD. v. COMMISSIONERS OF INLAND REVENUE FEATHER BROTHERS, LTD. v. SAME

[1961] 2 Lloyd's Rep. 197

CHANCERY DIVISION

Before Mr. Justice Plowman

Revenue-Profits tax-Gross relevant distributions -Grouping notice-Dividend paid in chargeable accounting period which was not an accounting period-Whether dividend to be apportioned over accounting period-Finance Act, 1947, Sects. 35, 37.

The rest of this document is only available to i-law.com online subscribers.

If you are already a subscriber, click Log In button.

Copyright © 2024 Maritime Insights & Intelligence Limited. Maritime Insights & Intelligence Limited is registered in England and Wales with company number 13831625 and address 5th Floor, 10 St Bride Street, London, EC4A 4AD, United Kingdom. Lloyd's List Intelligence is a trading name of Maritime Insights & Intelligence Limited.

Lloyd's is the registered trademark of the Society Incorporated by the Lloyd's Act 1871 by the name of Lloyd's.