(1) A W Williams (Surveyor of Taxes) v W M G Singer & Ors ; (2) A F Pool (Surveyor of Taxes) v Royal Exchange Assurance – [1920] UKHL TC_7_387 17 May 1920
Income Tax, Schedule D-Foreign dividends not remitted to United Kingdom -British trustees of foreign beneficiaries.
A HTML version of this file is not available click here to view the whole pdf version : [1963] UKHL TC_7_387
Source: https://www.bailii.org/