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England and Wales High Court (King's Bench Division) Decisions
You are here: BAILII >> Databases >> England and Wales High Court (King's Bench Division) Decisions >> Bennett v Ogston (H M Inspector of Taxes) [1930] UKHL TC_15_374 (30 April 1930)
URL: http://www.bailii.org/ew/cases/EWHC/KB/1930/TC_15_374.html
Cite as: [1930] UKHL TC_15_374, (1930) 15 TC 374, 15 TC 374

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Bennett v Ogston (H M Inspector of Taxes) [1930] UKHL TC_15_374 (30 April 1930)

Income Tax, Schedule D, Case III - Instalments on moneylender's promissory notes - Whether such part of instalments falling due after the death of the lender as did not represent repayment of capital was assessable as interest under Case III - Trading profits - Cessation of business.

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