The Law Reports (Appeal Cases)
[1947] AC 605
[HOUSE OF LORDS.]
INLAND REVENUE COMMISSIONERS APPELLANTS; AND AUSTRALIAN MUTUAL PROVIDENT SOCIETY RESPONDENTS.
1947 Jan. 30,
31;
Feb. 3, 4;
Mar. 31.
Feb. 3, 4;
Mar. 31.
VISCOUNT SIMON, LORD WRIGHT, LORD PORTER, LORD SIMONDS and LORD NORMAND.
Revenue— Income tax— Provident society— Head office in Australia— Branch in United Kingdom— Some investments in life assurance fund exempt from income tax— Assessment of tax liability—
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), sch. D., case III., r. 3.