The Law Reports (Appeal Cases)
[1949] AC 361
[HOUSE OF LORDS.]
INLAND REVENUE COMMISSIONERS APPELLANTS; AND REID'S TRUSTEES RESPONDENTS.
1948 Nov. 30;
Dec. 1, 2.
1949 Jan. 20.
Dec. 1, 2.
1949 Jan. 20.
LORD SIMONDS, LORD NORMAND, LORD MORTON OF HENRYTON, LORD MACDERMOTT and LORD REID.
Revenue
— Income tax
— Capital and income
— Foreign company
— Remittance to shareholder in United Kingdom
— Dividend payable from capital profits
— Whether income in recipient's hands
—
Income Tax Act, 1918 (8 & 9 Geo. 5 c. 40), sch. D, Case V.