The Weekly Law Reports
[1958] 2 WLR 815
[COURT OF APPEAL.]
INLAND REVENUE COMMISSIONERS
v.
WHITWORTH PARK COAL CO. LTD. (IN LIQUIDATION).
SAME
v.
BRANCEPETH COAL CO. LTD. (IN LIQUIDATION).
SAME
v.
RAMSHAW COAL CO. LTD. (IN LIQUIDATION).
1958 Jan. 13,
14,
15,
16;
Feb. 21;
Mar. 12.
Feb. 21;
Mar. 12.
Jenkins, Romer and Ormerod L.JJ.
Revenue
— Income tax
— Basis of assessment
— Case VI
— Whether payments assessable in respect of year in which received or year in respect of which they were paid
— Meaning of “arising”
—
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), Sch. D, Case VI, r. 2.
Revenue
— Income tax
— Crown
— Payments by
— Whether Case III can apply
— Crown immunity
—
Income Tax Act, 1918, r. 21, of General Rules, Sch. D, Case III, r. 1 (a).
Revenue
— Income tax
— “Annual payment”
— Coal nationalization
— Interim income payments
—
Coal Industry Nationalization Act, 1946 (9 & 10 Geo. 6, c. 59), ss. 5 (1), 19, 21, 22
—
Coal Industry (No. 2) Act, 1949 (12, 13 & 14 Geo. 6, c. 79), s. 1
—
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), r. 21 of General Rules, Sch. D, Case III, r. 1 (a), Case VI, r. 2.
Revenue
— Income tax
— “Interest of money”
— Statutory payment calculated as sum equal to interest on compensation to which it is added
—
Coal Industry Nationalization Act, 1946, s. 22 (2) (a)
—
Income Tax Act, 1918, Sch. D, Case III, r. 1 (a).
Mines and Minerals
— Coal
— Nationalization
— Compensation
— Interim income payments
— Whether to be included in actual income of year of receipt or of year or period in respect of which it was paid
—
Coal Industry Nationalization Act, 1946, s. 5 (1).