The Law Reports (Appeal Cases)
[1937] AC 785
[HOUSE OF LORDS.]
MOSS' EMPIRES, LIMITED APPELLANTS; AND INLAND REVENUE COMMISSIONERS RESPONDENTS.
1937 June 1,
24.
LORD ATKIN, LORD THANKERTON, LORD MACMILLAN, LORD WRIGHT, and LORD MAUGHAM.
Revenue
— Income tax
— Guarantee by one company to make up deficiency in fixed dividend payable by another company
— Payments under guarantee
— Whether “annual payments”
—
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), Sch. D, Case III., r. 1 (a), and All Schedules Rules, r. 21
—
Finance Act, 1927 (17 & 18 Geo. 5, c. 10), s. 26.