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Howard de Walden (Lord) v Inland Revenue [1948] UKHL TC_30_345 (29 October 1948)

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Howard de Walden (Lord) v IRC [1948] 2 All ER 825, [1948] UKHL TC_30_345 29 October 1948

Sur-tax-Settlement-No divestment of income from settlor-“Income “ arising under a settlement ”-Inter-connected companies incorporated abroad-“ Subsidiary company ”-Power to apportion income-Finance Act, 1922 (12 & 13 Geo. V, c. 17), Section 21; Finance Act, 1927 (17 & 18 Geo. V. c. 10), Section 32; Finance Act, 1938 (1 & 2 Geo. VI, c. 46), Sections 38 (3) and 41 (4); Finance Act, 1939 (2 & 3 Geo. VI, c. 41), Section 13 (3).
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