Hearings
England & Wales
17 Mar 1953 [1953] 1 WLR 584, CA
A H Worth v Inland Revenue Commissioners
Subject Matter
REVENUE — Income tax — Special contribution — Investment income — Tenant farmer paying rent to wife — Schedule A assessment — Farm let to partners, landlord being a partner — Finance Act, 1948 (11 & 12 Geo. 6, c. 49), ss. 47, 48, 49 (2) (b).
Appellate History
A H Worth v Inland Revenue Commissioners
Decision of Harman J. reversed
A H Worth v Inland Revenue Commissioners [1953] 1 WLR 584, CA