The Weekly Law Reports
[1961] 2 WLR 83
[COURT OF APPEAL.]
GROSVENOR PLACE ESTATES LTD.
v.
ROBERTS (INSPECTOR OF TAXES).
1960 Dec. 1,
2,
20.
Lord Evershed M.R., Harman and Donovan L.JJ.
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 properly assessed to tax
—
Income Tax Act, 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), ss. 6, 36, 148, 170 (1) (2); 177 (1) (2).