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INTERNATIONAL U.K. House of Lords

Barnes (H M Inspector of Taxes) v Hely Hutchinson [1939] UKHL TC_22_655 (27 July 1939)

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Barnes (H M Inspector of Taxes) v Hely-Hutchinson – [1939] UKHL TC_22_655 27 July 1939

Income Tax, Schedule D, Case V-Foreign possessions- Preference shares in company abroad owning ordinary shares in British companies-Preference dividend partly paid out of dividends on such shares-Double taxation.
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Source: https://www.bailii.org/

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