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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Earl Fitzwilliam's Collieries Co v Phillips (H M Inspector of Taxes) [1943] UKHL TC_25_430 (4 August 1943)
URL: http://www.bailii.org/uk/cases/UKHL/1943/TC_25_430.html
Cite as: [1943] UKHL TC_25_430, 25 TC 430

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Earl Fitzwilliam's Collieries Co v Phillips (H M Inspector of Taxes) - [1943] UKHL TC_25_430 4 August 1943

Income Tax, Schedule D-Deduction from profits-Mining lease-Payments as liquidated damages in respect of subsidence-" Rent . . .in respect of any easement”-Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule D, Cases I and II, Rule 3; Finance Act, 1934 (24 6- 25 Geo. V, c. 32), Section 21.

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URL: http://www.bailii.org/uk/cases/UKHL/1943/TC_25_430.html