Wigmore v Summerson & Sons; Commissioners of Inland Revenue v Oakley
| Jurisdiction | England & Wales |
| Date | 1926 |
| Year | 1926 |
| Court | King's Bench Division |
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25 cases
- Gair v Federal Commissioner of Taxation
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Reid's Trustees v IRC
...assessable on the person entitled to receive itInland Revenue v. ForrestTAX, 1924 S. C. 450, 8 T. C. 704; Wigmore v. SummersonELRTAX, [1926] 1 K. B. 131, 9 T. C. 577. (3) That, as the appellants were entitled to receive and did receive the War Loan interest on 1st June 1925, the assessment ......
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HM Revenue and Customs v DCC Holdings (UK) Ltd
...sale just before payment of a half-yearly instalment of interest, in effect turned accrued income into a capital gain ( Wigmore v Thomas Summerson & Sons Ltd [1926] 1 KB 131). Nor could a purchaser of short-dated gilts pregnant with interest escape liability to tax on the whole of the inte......
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Reid's Trustees v The Commissioners of Inland Revenue
...was assessable on the person entitled to receive it. Inland Revenue v. Forrest, 1924 S.C. 450; 8 T.C. 704. Wigmore v. Summerson, [1926] 1 K.B. 131; 9 T.C. (4) That as the Appellants were entitled to receive and did receive the War Loan interest on 1st June, 1925, the assessment was properly......
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