United Kingdom House of Lords Decisions

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URL: http://www.bailii.org/uk/cases/UKHL/1948/TC_30_163.html
Cite as: [1948] UKHL TC_30_163, 30 TC 163

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Congreve and Congreve v Commissioners of Inland Revenue - [1948] UKHL TC_30_163 13 May 1948

Income Tax and Sur-tax-Avoidance of tax by transfer of assets abroad-Transfer by individual ordinarily resident in United Kingdom- Transfer by a third party-Transfer by a company in which an individual resident in the United Kingdom has a controlling interest-Transfer to United Kingdom company of which control subsequently removed abroad -“ Associated operations ”-“ Power to enjoy income ”-Finance Act, 1936 (26 Geo. V & 1 Edw. VIII, c. 34), Section 18 and Second Schedule, Paragraph 6; Finance Act, 1938 (1 & 2 Geo. VI, c. 46), Section 28.

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