Inland Revenue Commissioners v Binns [1964] UKHL TC_41

<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN"><HTML><HEAD><META HTTP-EQUIV="Content-Type" CONTENT="text/html; CHARSET=ISO-8859-1"><META HTTP-EQUIV="Content-Language" CONTENT="en-gb"><TITLE>Inland Revenue Commissioners v Binns [1964] UKHL TC_41_598 (01 January 1964)</TITLE><META NAME="Title" CONTENT="Case number goes here"><STYLE type="text/css"> @media screen { } @media print { #screenonly { display: none; } } </STYLE></HEAD><BODY>  <TABLE BORDER=0 WIDTH=100% CELLSPACING=2 CELLPADDING=2> <TR VALIGN="top"> <TD ALIGN="left" ROWSPAN=2 WIDTH=5%> <A HREF="/" TITLE="BAILII Home Page"><IMG ALT="BAILII" BORDER=0 SRC="/images/bailii_logo_small.jpg"></A></TD> <TD ALIGN="left" WIDTH=60%> [<A HREF="/">Home</A>] [<A HREF="/databases.html">Databases</A>] [<A HREF="http://www.austlii.edu.au/links/World/">World Law</A>] [<A HREF="/form/search_multidatabase.html">Multidatabase Search</A>] [<A HREF="/bailii/help/">Help</A>] [<A HREF="/bailii/feedback.html">Feedback</A>] </TD> </TR> <TR> <TD ALIGN="left"> <H1>United Kingdom House of Lords Decisions</H1> </TD> </TR> <TR> <TD COLSPAN=3> <HR> You are here: <A HREF="/">BAILII</A> >> <A HREF="/databases.html">Databases</A> >> <A HREF="/uk/cases/UKHL/">United Kingdom House of Lords Decisions</A> >> Inland Revenue Commissioners v Binns [1964] UKHL TC_41_598 (01 January 1964) URL: http://www.bailii.org/uk/cases/UKHL/1964/TC_41_598.html Cite as: [1964] UKHL TC_41_598, 41 TC 598 <HR> </TD> </TR> </TABLE> [<a href="/form/search_cases.html">New search</a>] [<a href="/uk/cases/UKHL/1964/TC_41_598.pdf">Printable PDF version</a>] [<a HREF="/bailii/help/">Help</a>] <hr> <BASEFONT FACE="Arial" SIZE=2> <CENTER>Inland Revenue Commissioners v Binns [1964] UKHL TC_41_598 (01 January 1964) </CENTER><center>Profits Tax - Gross relevant distributions - Principal and subsidiary companies - Grouping notice followed by division of subsidiary's accounting period into two chargeable accounting periods by reference to date of entry into group - Dividend declared for second period - Whether apportionable over whole accounting period - Whether retrospective division valid - Finance Act, 1937 (1 Edw. V III & 1 Geo. V I, c. 54), Section 22 ; Finance Act, 1947 (10 & 11 Geo. V I, c. 35), Sections 35(1), 37 and 38. A HTML version of this file is not available click here to view the whole pdf version : <a href="/uk/cases/UKHL/1964/TC_41_598.pdf">[1964] UKHL TC_41_598</a></center> <HR> BAILII: <A HREF="/bailii/copyright.html">Copyright Policy</A> | <A HREF="/bailii/disclaimers.html">Disclaimers</A> | <A HREF="/bailii/privacy.html">Privacy Policy</A> | <A HREF="/bailii/feedback.html">Feedback</A> | <A HREF="http://www.givenow.org/charitysearch/charitydetails.asp?ID=554118&PID=512038&SearchString=British+%26+Irish+Legal+Information+Institute&page=quick&orgname=British+%26+Irish+Legal+Information+Institute">Donate to BAILII</A> URL: http://www.bailii.org/uk/cases/UKHL/1964/TC_41_598.html </BODY></HTML>

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Inland Revenue Commissioners v Binns [1964] UKHL TC_41_598 (01 January 1964)