NO. 1070–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–

14TH AND 15TH JUNE AND 30TH JULY, 1937

COURT OF APPEAL–

1ST, 2ND AND 3RD DECEMBER, 1937, AND 31ST JANUARY, 1938

Sur-tax – Total income – Foreign securities – Partial default in payment of interest – Sale of interest coupons – Whether proceeds of sale constituted income chargeable with tax.

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