Loading... Please wait...
Privy Council Wellington
3, 4, 5 October; 20 November 1961
Viscount Kilmuir, Lord Denning, Lord Morris of Borth-y-Gest, Lord Hodson and Lord Devlin
3, 4, 5 October; 20 November 1961
Viscount Kilmuir, Lord Denning, Lord Morris of Borth-y-Gest, Lord Hodson and Lord Devlin
Practice — Appeals to Privy Council — Concurrent findings of fact — Grounds on which they may be challenged.
Revenue — Income tax — Mutual Life Assurance Society — Assessment of tax — Principles to be applied — Income "exempt from taxation" — Must first be subject to tax and specifically exempted — Land and Income Tax Act 1954, s. 149.