The Law Reports (King's Bench Division)
[1929] 1 KB 342
[COURT OF APPEAL]
SHANKS v. COMMISSIONERS OF INLAND REVENUE.
1928 Oct. 25,
26,
29,
31.
LORD HANWORTH M.R., GREER, and RUSSELL L.JJ.
Revenue
— Super-tax
— Right of Residence Rent Free given by a Testator to two Persons
— Gift to same Persons of Money for Payment of Rates, Taxes and Outgoings
— Liability to Assessment to Income Tax under Sch. A
— Inclusion of Part of annual Value and of Money in total Income for Super-tax Purposes
—
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), ss. 1, 5, 19, 20
—
Sch. A, Rule VII., rr. 1. 2.