The House was asked whether income from foreign investments which is received abroad by a person not domiciled in this country is chargeable with income tax under the Income Tax Acts by reason of the fact that the investments stand in the names of trustees who are domiciled here.
Citations:
[1920] UKHL 2, [1921] 1 AC 65
Links:
Income Tax
Updated: 13 July 2022; Ref: scu.265987
