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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> F P H Finance Trust, Ltd (in liquidation) v Inland Revenue (No 1) [1944] UKHL TC_26_131 (19 May 1944)
URL: http://www.bailii.org/uk/cases/UKHL/1944/TC_26_131.html
Cite as: 26 TC 131, [1944] UKHL TC_26_131

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F P H Finance Trust, Ltd (in liquidation) v Commissioners of Inland Revenue (No 1) - [1944] UKHL TC_26_131 19 May 1944

Sur-tax-Undistributed income of companies-Investment companies- " the income whereof consists mainly of investment income ”-Financial company making trading losses greater than its investment income-Whether an investment company-Finance Act, 1922 (12 & 13 Geo. V, c. 17), Section 21; Finance Act, 1936 (26 Geo. V & 1 Edw. VIII, c. 34), Section 20.

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