The Law Reports (Chancery Division)
[1960] Ch 423
[CHANCERY DIVISION]
GROSVENOR PLACE ESTATES LTD.
v.
ROBERTS (INSPECTOR OF TAXES).
1960 Feb. 11.
Danckwerts J.
Revenue
— Income tax
— Deduction at source
— Failure of payer to deduct tax
— Whether recipient of payment chargeable
— Rent
— Schedule D
— Long lease
— Statutory duty of tenant to deduct tax
— Payment of rents without deduction
— Whether landlord property assessed to tax
—
Income Tax Act, 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), ss. 148, 170 (1) (2), 177 (1) (2).