The Law Reports (Appeal Cases)
[1945] AC 360
[HOUSE OF LORDS.]
INLAND REVENUE COMMISSIONERS
v.
OSWALD.
1945 Mar. 12,
13,
14;
Apr. 19.
Apr. 19.
LORD THANKERTON, LORD RUSSELL OF KILLOWEN, LORD MACMILLAN, LORD PORTER and LORD SIMONDS.
Revenue
— Income tax
— Mortgage of reversionary interest
— Capitalization of mortgage interest
— Falling in of reversion
— Income tax in respect of capitalized interest
—
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), All Schedules Rules, r. 21.