Income Tax, Schedule D – Foreign stocks and shires settled by foreign trust – Income payable to settlor – Power of revocation reserved by settlor in favour of himself – Extent of liability to tax – Income Tax Act, 1918 (8 tfe 9 Geo. V, c. 40), Schedule D, Case V – Finance Act, 1922 (12 cfc 13 Oeo. V, c. 17), Section 20 (1) (a).
Citations:
[1935] UKHL TC – 19 – 255
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 12 July 2022; Ref: scu.559341
