NO. 1135–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–

25TH AND 26TH APRIL, 1940

Sur-tax – Transfer of assets to company incorporated abroad – Whether company a person ‘resident or domiciled out of the "United Kingdom’ – Finance Act, 1936 (26 Geo. V, & 1 Edw. VIII, c. 34), Section 18.

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