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Brown v Inland Revenue Commissioners [1964] UKHL TC_42_42 (28 July 1964)
<!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>Brown v Inland Revenue Commissioners [1964] UKHL TC_42_42 (28 July 1964)</TITLE><META NAME="Title" CONTENT="Case number goes here"><STYLE type="text/css"> @media screen { } @media print { #screenonly { display: none; } } </STYLE></HEAD><BODY> <!-- bailii-specific markup for top of page --> <P> <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> <SMALL><B>You are here:</B> <A HREF="/">BAILII</A> >> <A HREF="/databases.html">Databases</A> >> <A HREF="/uk/cases/UKHL/">United Kingdom House of Lords Decisions</A> >> Brown v Inland Revenue Commissioners [1964] UKHL TC_42_42 (28 July 1964) <BR>URL: <I>http://www.bailii.org/uk/cases/UKHL/1964/TC_42_42.html</I> <BR>Cite as: [1964] UKHL TC_42_42, 1964 SLT 302, [1964] 3 WLR 511, 1964 SC (HL) 180, [1965] AC 244, 42 TC 42, [1964] 3 All ER 119 </SMALL> <HR> </TD> </TR> </TABLE> </P> <p> [<a href="/form/search_cases.html">New search</a>] [<a href="/uk/cases/UKHL/1964/TC_42_42.pdf">Printable PDF version</a>] [<a HREF="/bailii/help/">Help</a>] <hr> <BASEFONT FACE="Arial" SIZE=2><BR><CENTER>Brown v Inland Revenue Commissioners [1964] UKHL TC_42_42 (28 July 1964)<BR><BR></CENTER><center>Income Tax - Earned income relief - Solicitor - Interest on investment o f clients' money - Income Tax Act, 1952 (15 & 16 Geo. VI & 1 Eliz. II, c. 10), Sections 148 and 525(1 )(c).<BR><P> A HTML version of this file is not available click here to view the whole pdf version : <a href="/uk/cases/UKHL/1964/TC_42_42.pdf">[1964] UKHL TC_42_42</a></center></P> <P> <HR> <SMALL> <B>BAILII:</B> <A HREF="/bailii/copyright.html">Copyright Policy</A> <B>|</B> <A HREF="/bailii/disclaimers.html">Disclaimers</A> <B>|</B> <A HREF="/bailii/privacy.html">Privacy Policy</A> <B>|</B> <A HREF="/bailii/feedback.html">Feedback</A> <B>|</B> <A HREF="https://cafdonate.cafonline.org/24984">Donate to BAILII</A> <BR>URL: <I>http://www.bailii.org/uk/cases/UKHL/1964/TC_42_42.html</I> </SMALL> </P> </BODY></HTML>