NO. 661.–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION).–

23RD JULY, 1926.

COURT OF APPEAL.–

11TH FEBRUARY AND 11TH MARCH, 1927.

HOUSE OF LORDS.–

26TH AND 27TH JANUARY, AND 9TH MARCH, 1928.

Income Tax–Residence–Ordinary residence–Income Tax Act, 1918 (8 – 9 Geo. V, c. 40), Rule 2 (d) of the General Rules applicable to Schedule C, and Section 46 (1)–Finance Act, 1924 (14 – 15 Geo. V, c. 21), Section 27.

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