Commissioners of Inland Revenue v CRAWSHAY
| Jurisdiction | England & Wales |
| Year | 1933 |
| Date | 1933 |
| Court | Court of Appeal |
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Nelson v Adamson
- United Kingdom
- King's Bench Division
- 8 April 1941
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Nelson v Adamson (HM Inspector of Taxes)
- United Kingdom
- King's Bench Division
- 8 April 1941
...net income for the purposes of a claim under Section 24 of the Finance Act, 1920, and upon Commissioners of Inland Revenue v. Crawshay, 19 T.C. 715, where it was held that an annuitant and a beneficiary of part of the residue were to be treated as rateably entitled to the income from stocks......