Hearings
24 Jun 1937 [1937] AC 785, HL
Moss’ Empires Ltd v Inland Revenue Commissioners
Subject Matter
REVENUE — Income tax — Guarantee by one company to make up deficiency in fixed dividend payable by another company — Payments under guarantee — Whether “annual payments” — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), Sch. D, Case III., r. 1 (a), and All Schedules Rules, r. 21 — Finance Act, 1927 (17 & 18 Geo. 5, c. 10), s. 26.