Bank voor Handel en Scheepvaart v Slatford

Subject Matter

CROWN — Prerogative — Revenue — Immunity — Crown servant — Custodian of Enemy Property — Income of investments of property by Custodian — Income tax exemption — Trading with the Enemy Act, 1939 (2 & 3 Geo. 6, c. 89), s. 7.

INTERNATIONAL LAW — Foreign legislation transferring movable property in England — Whether enforceable in England — Decree of allied government in London — Public policy.

REVENUE — Income tax. Trading with the Enemy.

Commentary

Blackstones Civil Practice 2023
Money Judgments 4.5

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