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Kneen (Inspector Of Taxes) v Martin

Subject Matter

REVENUE — Income tax — Possessions out of the United Kingdom — Proceeds of sale of investments in America remitted to United Kingdom — “Actual sums annually received in United Kingdom from remittances payable in United Kingdom” — “Sums” confined to “sums of income” — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), Sch. D, Case V., r. 2.

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