BAILII
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 >> Howard de Walden (Lord) v Inland Revenue [1948] UKHL TC_30_345 (29 October 1948)
URL: http://www.bailii.org/uk/cases/UKHL/1948/TC_30_345.html
Cite as: [1948] UKHL TC_30_345, [1948] 2 All ER 825, 30 TC 345
[New search] [Printable PDF version] [Help]

Howard de Walden (Lord) v IRC [1948] 2 All ER 825, [1948] UKHL TC_30_345 29 October 1948

Sur-tax-Settlement-No divestment of income from settlor-“Income “ arising under a settlement ”-Inter-connected companies incorporated abroad-“ Subsidiary company ”-Power to apportion income-Finance Act, 1922 (12 & 13 Geo. V, c. 17), Section 21; Finance Act, 1927 (17 & 18 Geo. V. c. 10), Section 32; Finance Act, 1938 (1 & 2 Geo. VI, c. 46), Sections 38 (3) and 41 (4); Finance Act, 1939 (2 & 3 Geo. VI, c. 41), Section 13 (3).

A HTML version of this file is not available click here to view the whole pdf version : [1963] UKHL TC_30_345

About BAILII - FAQ - Copyright Policy - Disclaimers - Privacy Policy amended on 25/11/2010