NO. 914.–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION).–

25TH, 26TH AND 28TH JULY, 1933

COURT OF APPEAL–

5TH DECEMBER, 1933

Income Tax, Schedule D – Income from German ‘Gesellschaft mit beschränkter Haftung’ – Basis of assessment – Income Tax Act, 1918 (8 & 9 Geo. V. c. 40), Schedule D, Case V.

  The Respondent Company was the beneficial owner of all the capital of a German undertaking incorporated as a ‘Gesellschaft mit beschränkter Haftung’ (G.M.B.H.).

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