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:
Jurisdiction:
England and Wales
Income Tax
Updated: 28 June 2022; Ref: scu.560166
