NO. 978–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–

3RD AND 4TH APRIL, 1935

COURT OF APPEAL–

8TH AND 9TH JULY, 1935

Income Tax, Schedule D – Foreign securities and possessions – Foreign trust for maintenance of incapacitated person resident in United Kingdom – Balance of income accumulated – Trustee resident in the United Kingdom – Measure of trustee’s liability – Removal of person chargeable – Place of assessment – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Sections 102 and 125; Schedule D, Cases IV and V, and Miscellaneous Rules 1 and 4.

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