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United Kingdom House of Lords Decisions
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Dawson v Inland Revenue Commissioners [1989] UKHL TC_62_301 (04 May 1989)
URL: http://www.bailii.org/uk/cases/UKHL/1989/TC_62_301.html
Cite as:
[1990] AC 1,
[1989] STC 473,
[1989] 2 WLR 858,
62 TC 301,
[1989] 2 All ER 289,
[1989] UKHL TC_62_301,
[1990] 1 AC 1
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Dawson v Inland Revenue Commissioners [1989] UKHL TC_62_301 (04 May 1989)
Income tax - Schedule D Case V - Discretionary settlements - Mixed residence trustees - Whether single United Kingdom trustee (the two other trustees being non-resident) liable to income tax and additional rate tax on income from foreign possessions - Income and Corporation Taxes Act 1970, ss 108, 114, 122
Finance Act 1973, s 16
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