British
and Irish Legal Information Institute
Freely Available British and Irish Public Legal Information
[
Home]
[
Databases]
[
World Law]
[
Multidatabase Search]
[
Help]
[
Feedback]
United Kingdom House of Lords Decisions
You are here:
BAILII >>
Databases >>
United Kingdom House of Lords Decisions >>
Congreve and Congreve v Inland Revenue [1948] UKHL TC_30_163 (13 May 1948)
URL: http://www.bailii.org/uk/cases/UKHL/1948/TC_30_163.html
Cite as:
[1948] UKHL TC_30_163,
30 TC 163
[
New search]
[
Printable PDF version]
[
Help]
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.
A HTML version of this file is not available click here to view the whole pdf version : [1963] UKHL TC_30_163