Singer v Williams (Surveyor of Taxes): HL 17 May 1920
The appellant, who resided in England and was a shareholder in an American corporation, claimed in respect of his income therefrom to be assessed upon the dividends received during the last financial year and not upon the average dividends of the preceding three years. Held that such income was derived from foreign possessions-case 5 of … Continue reading Singer v Williams (Surveyor of Taxes): HL 17 May 1920