TC Surtax – Foreign settlement of property in United Kingdom – Settlor and trustees non-resident – Power to revoke or determine – Finance Act, 1938 (1 and 2 Geo. VI, c. 46), Sections 38 (2) and 41 (4) (a).
Citations:
[1957] UKHL TC – 37 – 383
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 04 May 2022; Ref: scu.560137