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INTERNATIONAL U.K. House of Lords

Latilla v Inland Revenue [1943] UKHL TC_25_107 (11 February 1943)

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Latilla v Commissioners of Inland Revenue – [1943] UKHL TC_25_107 11 February 1943

Income Tax and Sur-tax-Avoidance of liability to Income Tax- Transactions resulting in the transfer of income to persons abroad- the “ purpose of avoiding liability to taxation ”-Partnership trading profits- Whether “ income . . . payable ” to the partners-Finance Act, 1936 (26 Geo. V <§¦ 1 Edw. VIII, c. 34), Section 18.
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Source: https://www.bailii.org/

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