Commissioners of Inland Revenue v Countess of Kenmare – [1957] UKHL TC_37_383 25 July 1957
Surtax-Foreign settlement of property in United Kingdom-Settlor and trustees non-resident-Power to revoke or determine-Finance Act, 1938 (1 & 2 Geo. VI, c. 46), Sections 38 (2) and 41 (4) (a).
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