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INTERNATIONAL U.K. House of Lords

Perry (H M Inspector of Taxes) v Astor ; (2) Adamson (H M Inspector of Taxes) v Duncan’s Executors [1935] UKHL TC_19_255 (15 March 1935)

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(1) Perry (H M Inspector of Taxes) v Astor ; (2) Adamson (H M Inspector of Taxes) v Duncan’s Executors – [1935] UKHL TC_19_255 15 March 1935

Income Tax, Schedule D-Foreign stocks and shires settled by foreign trust-Income payable to settlor-Power of revocation reserved by settlor in favour of himself-Extent of liability to tax-Income Tax Act, 1918 (8 tfe 9 Oeo. V, c. 40), Schedule D, Case V-Finance Act, 1922 (12 cfc 13 Oeo. V, c. 17), Section 20 (1) (a).
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