Income Tax, Schedule D – English Company controlled abroad carrying on trade in the United Kingdom – Information – Income Tax Act, 1853 (16 and 17 Viet., c. 34), Section 2, Schedule D – Taxes Management Act, 1880 (43 and 44 Viet., c. 19), Section 59 (4).
Citations:
[1925] UKHL TC – 9 – 445
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 06 May 2022; Ref: scu.633846