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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Atkinson (H M Inspector of Taxes) v Goodlass Wall & Lead Industries, Ltd [1950] UKHL TC_31_447 (23 June 1950)
URL: http://www.bailii.org/uk/cases/UKHL/1950/TC_31_447.html
Cite as: 31 TC 447, [1950] UKHL TC_31_447
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Atkinson (H M Inspector of Taxes) v Goodlass Wall & Lead Industries, Ltd - [1950] UKHL TC_31_447 23 June 1950

Income Tax, Schedule D, Case V-Dividends from foreign companies -Acquisition of a new source of income or of an addition to a source “ in “ any year of assessment ”-Finance Act, 1926 (16 & 17 Geo. V, c. 22), Section 30, proviso (ii), and Section 29.

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