The Law Reports (Appeal Cases)
[1921] 1 AC 65
[HOUSE OF LORDS.]
WILLIAMS APPELLANT; AND SINGER AND OTHERS RESPONDENTS.
POOL APPELLANT; AND ROYAL EXCHANGE ASSURANCE RESPONDENTS.
1920 May 17.
VISCOUNT CAVE, LORD ATKINSON, LORD SHAW OF DUNFERMLINE, LORD WRENBURY, and LORD PHILLIMORE.
Revenue
— Income Tax
— Foreign Possessions
— Dividends not remitted to United Kingdom
— British Trustees of Foreign Beneficiaries
— Liability to Income Tax
—
Finance Act, 1914 (4 & 5 Geo. 5 c. 10), s. 5.