Grosvenor Place Estates Ltd v Roberts

Subject Matter

REVENUE — Income tax — Deduction at source — Failure of payer to deduct tax — Whether recipient of payment chargeable — Rent — Schedule D — Long lease — Statutory duty of tenant to deduct tax — Payment of rents without deduction — Whether landlord property assessed to tax — Income Tax Act, 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), ss. 148, 170 (1) (2), 177 (1) (2).

REVENUE — Income tax — Rent — Failure of payer to deduct tax — Whether recipient of payment chargeable — Rent — Schedule D — Long lease — Statutory duty of tenant to deduct tax — Payment of rents without deduction — Whether landlord properly assessed to tax — Income Tax Act, 1952, ss 6, 36, 148, 170 (1) (2), 177 (1) (2)

[1961] Ch 148; [1961] 2 WLR 83

Appellate History