Skip to Main Content
Prepared for Unknown User. © ICLR 2026

Leigh v Inland Revenue Commissioners

Subject Matter

REVENUE — Super Tax — Interest on Bonds — Arrears paid in one Sum — Income of Year in which Payment made — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), s. 5, sub-s. 3 (c).

Subscribe or Register to access the full case information page. Registered users can access three Law Reports, three case information pages and perform three Case Genie searches per month. If you already have an ICLR account please log in. For other queries or to request a free trial please contact ICLR.

MoJ users should log in here.

We use cookies on this website, you can read our Privacy and Cookies Policy. To use website as intended please Accept Cookies