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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Barnes (H M Inspector of Taxes) v Hely Hutchinson [1939] UKHL TC_22_655 (27 July 1939)
URL: http://www.bailii.org/uk/cases/UKHL/1939/TC_22_655.html
Cite as: 22 TC 655, [1939] UKHL TC_22_655
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Barnes (H M Inspector of Taxes) v Hely-Hutchinson - [1939] UKHL TC_22_655 27 July 1939

Income Tax, Schedule D, Case V-Foreign possessions- Preference shares in company abroad owning ordinary shares in British companies-Preference dividend partly paid out of dividends on such shares-Double taxation.

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