Hearings
England & Wales
18 Dec 1970 [1973] Ch 127; [1971] 2 WLR 1129; [1971] 3 All ER 485, Ch D
23 Jun 1971 [1973] Ch 127; [1972] 3 WLR 17; [1971] 3 All ER 485; 47 TC 287, CA
Ball v National and Grindlays Bank Ltd
Subject Matter
REVENUE — Corporation tax — Charge on income — Deed of covenant to pay annual sums to trustees to pay school fees of employees' children — Whether payments under “liability incurred for a valuable and sufficient consideration” — Finance Act 1965, s 52 (4) (b)
Appellate History
Ball v National and Grindlays Bank Ltd [1973] Ch 127; [1971] 2 WLR 1129; [1971] 3 All ER 485, Ch D
Decision of Ungoed-Thomas J affirmed
Ball v National and Grindlays Bank Ltd [1973] Ch 127; [1972] 3 WLR 17; [1971] 3 All ER 485; 47 TC 287, CA