Astor v Perry

Subject Matter

REVENUE — Income tax — Foreign Securities — Stocks and Shares — Trust Deed — Income payable to Beneficiary — Power reserved to Beneficiary to revoke — Power to obtain beneficial enjoyment for Beneficiary himself — Income paid to Beneficiary — Liability of Beneficiary to Income Tax — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), Sch. D, Case V., Rules 1, 2 — Finance Act, 1922 (12 & 13 Geo. 5, c. 17), s. 20, sub-s. 1 (a).