HL Income Tax and Surtax – Avoidance of tax by transfer of assets abroad -Transfers by third party-Whether rights acquired after death of third party under settlement or will made by him were acquired ‘ by means of ‘ the transfers in conjunction with ‘associated operations’ – Finance Act, 1936 (26 Geo. V and 1 Edw. VIH, c. 34). Section 18.
[1955] UKHL TC – 36 – 313, 36 TC 313
Bailii
Finance Act 1936 18
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.560148