Hearings
01 May 1929 [1929] 2 KB 187, CA
27 Feb 1930 [1930] AC 307, HL
Birmingham Corpn v Inland Revenue Commissioners
Subject Matter
REVENUE — Income tax — Local authority — Housing Scheme — Interest on Housing Loans — Exchequer Subsidy towards Deficit — Liability to account for Tax deducted from Interest on Loans — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), All Schedules Rules, rr. 19, 21. Housing, Town Planning, &c., Act, 1919 (9 & 10 Geo. 5. c. 35), s. 7 — Local Authorities (Assisted Housing Schemes) Regulations, 1919, Art. IV.