Hearings
19 Apr 1945 [1945] AC 360, HL
Inland Revenue Comrs v Oswald
Subject Matter
REVENUE — Income tax — Mortgage of reversionary interest — Capitalization of mortgage interest — Falling in of reversion — Income tax in respect of capitalized interest — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), All Schedules Rules, r. 21.