The Weekly Law Reports
[1959] 3 WLR 842
[HOUSE OF LORDS.]
WHITWORTH PARK COAL CO. LTD. (IN LIQUIDATION) APPELLANT; AND INLAND REVENUE COMMISSIONERS RESPONDENTS.
RAMSHAW COAL CO. LTD. (IN LIQUIDATION) APPELLANT; AND INLAND REVENUE COMMISSIONERS RESPONDENTS.
BRANCEPETH COAL CO. LTD. (IN LIQUIDATION) APPELLANT; AND INLAND REVENUE COMMISSIONERS RESPONDENTS.
[CONSOLIDATED APPEALS.]
1959 July 15,
16,
20,
21,
22;
Nov. 5.
Nov. 5.
VISCOUNT SIMONDS, LORD RADCLIFFE and LORD KEITH OF AVONHOLM.
[1]
Revenue
— Income tax
— Basis of assessment
— Case III
— Case VI
— Whether payments assessable in respect of year in which received or year in respect of which they were paid
— Meaning of “income arising”
—
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), Sch. D, Case III, r. 2, Case VI, r. 2.
Revenue
— Income tax
— Crown
— Payments by
— Whether Case III can apply
— Crown immunity
—
Income Tax Act, 1918, rr. 19, 21 of General Rules, Sch. D, Case III, r. 1 (a).
Revenue
— Income tax
— “Annual payment”
— Coal nationalisation
— Interim income payments
—
Coal Industry Nationalisation 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 Nationalisation Act, 1946, s. 22 (2) (a)
—
Income Tax Act, 1918, Sch. D, Case III, r. 1 (a).
Mines and Minerals
— Coal
— Nationalisation
— 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 Nationalisation Act, 1946, s. 5 (1).
Meaning of “income.”