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Decision Number: |
TC 01359 |
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Appellant:
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Professor A K Halpin |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
John CLARK
|
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Date Of Decision:
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26/07/2011 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Assessment/self-assessment |
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Notes:
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Income tax – interest – joint account owned by husband and wife – whether
necessary for beneficial interests in funds to be known before tax could be
imposed on interest income – held, no – whether beneficial interests
unknown – held, on equitable principles, standard division applicable –
appeal dismissed |
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Decision(s) to Download:
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TC01359.pdf 
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