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INTERNATIONAL U.K. House of Lords

Harrison v Lilley [1952] UKHL TC_33_344 (11 July 1952)

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Harrison v Lilley [1952] WN 383, [1952] UKHL TC_33_344 11 July 1952

Income Tax, Schedule D-Foreign securities and possessions-Arrears of interest on mortgage bonds of foreign company-Payment of arrears postponed by arrangement and made after bonds had been cancelled and replaced by a promissory note-Whether interest assessable-Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule D, Cases IV and V.
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