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Thomson (H M Inspector of Taxes) v Moyse [1960] UKHL TC_39_291 (22 November 1960)

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Thomson (H M Inspector of Taxes) v Moyse – [1960] UKHL TC_39_291 22 November 1960

Income Tax, Schedule D-Foreign securities and possessions-Remittances- United States trust income paid into account with United States bank-Cheques drawn in dollars on United States bank in favour of United Kingdom banks- Sterling equivalent credited to accounts with United Kingdom banks-Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule D, Case IV, Rule 2, and Case V, Rule 2.
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