United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Canadian Eagle Oil Co, Ltd v The King ; (Petition of Right On Demurrer only); (2) Selection Trust, Ltd v Devitt (H M Inspector of Taxes) ; (3) Selection Trust, Ltd v Inland Revenue [1945] UKHL TC_27_205 (30 July 1945)
URL: http://www.bailii.org/uk/cases/UKHL/1945/TC_27_205.html
Cite as: [1945] UKHL TC_27_205, 27 TC 205

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(1) Canadian Eagle Oil Co, Ltd v The King ; (Petition of Right - On Demurrer only); (2) Selection Trust, Ltd v Devitt (H M Inspector of Taxes) ; (3) Selection Trust, Ltd v Commissioners of Inland Revenue - [1945] UKHL TC_27_205 30 July 1945

Income Tax, Schedule D-Foreign dividends-Dividends paid by foreign company to shareholders resident in the United Kingdom out of profits including income which had already borne United Kingdom Income Tax-Double taxation-National Defence Contribution-" Income received directly or “ indirectly by way of dividend ”-Income Tax Act, 1918 (8 6-9 Geo. V, c. 40), Schedule D, Miscellaneous Rule 7, and General Rule 20; Finance Act, 1937 (1 Edw. VIII & 1 Geo. VI, c. 54), Fourth Schedule, Paragraph 7(a) (i).

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