Atkinson (H M Inspector of Taxes) v Goodlass Wall and Lead Industries, Ltd: HL 23 Jun 1950

HL Income Tax, Schedule D, Case V – Dividends from foreign companies – Acquisition of a new source of income or of an addition to a source ‘ in ‘ any year of assessment ‘-Finance Act, 1926 (16 and 17 Geo. V, c. 22), Section 30, proviso (ii), and Section 29.

Citations:

[1950] UKHL TC – 31 – 447, 31 TC 447

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 28 June 2022; Ref: scu.560166