Kelly (Inspector Of Taxes) v Rogers

Subject Matter

REVENUE — Income tax — Foreign Possessions and Securities — Dividends not remitted to England — Trustee resident in England administering Foreign Trust — Assessability — Residence in Division during Year of Assessment — Removal to another Division before Date of Assessment — Jurisdiction of Commissioners of Original Division to Assess — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), Sch. D, Miscellaneous Rules, r. 4 — All Schedules Rules, r. 4.