The Law Reports (Appeal Cases)
[1925] AC 458
[HOUSE OF LORDS.]
FOULSHAM APPELLANT; AND PICKLES RESPONDENT.
1925 Feb. 19.
VISCOUNT CAVE L.C., LORD DUNEDIN, LORD ATKINSON, LORD SUMNER, and LORD BUCKMASTER.
Revenue
— Income Tax
— Income from “possessions” out of United Kingdom
— Earnings from Employment abroad
— Power to remit Assessment to Commissioners for Amendment
—
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), s. 149, sub-s. 2 (a); Sch. D, Case V., r. 2.