The Law Reports (Appeal Cases)
[1921] 2 AC 1
[HOUSE OF LORDS.]
DR. BARNARDO'S HOMES NATIONAL INCORPORATED ASSOCIATION APPELLANTS; AND COMMISSIONERS FOR SPECIAL PURPOSES OF THE INCOME TAX ACTS RESPONDENTS.
1921 March 14.
VISCOUNT FINLAY, VISCOUNT CAVE, LORD ATKINSON, and LORD SUMNER.
Revenue
— Income Tax
— Exemption of Charities
— Residuary Bequest
— Ascertainment of Residue
— Income Tax on Interim Dividends
—
Income Tax Act, 1842 (5 & 6 Vict. c. 35), s. 88, Sch. C, r. 3; s. 105.