Income Tax, Schedule D – Foreign securities and possessions – Remittances – United States trust income paid into account with United States bank – Cheques drawn in dollars on United States bank in favour of United Kingdom banks – Sterling equivalent credited to accounts with United Kingdom banks – Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Schedule D, Case IV, Rule 2, and Case V, Rule 2.
[1960] UKHL TC – 39 – 291
Bailii
Income Tax Act 1918
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559969
