Hearings
Scotland
20 Jan 1949 [1949] AC 361; [1949] 1 All ER 354; 30 TC 431, HL(Sc)
Inland Revenue Comrs v Reid’s Trustees
Subject Matter
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.