The Law Reports (King's Bench Division)
[1935] 1 KB 499
[COURT OF APPEAL]
KNEEN (INSPECTOR OF TAXES)
v.
MARTIN.
1934 Nov. 26.
LORD HANWORTH M.R., SLESSER and ROMER L.JJ.
Revenue
— Income Tax
— Possessions out of the United Kingdom
— Proceeds of sale of investments in America remitted to United Kingdom
— “Actual sums annually received in United Kingdom from remittances payable in United Kingdom”
— “Sums” confined to “sums of income”
—
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), Sch. D, Case V., r. 2.