No. 1152–HIGH COURT OF JUSTICE (KING’s BENCH DIVISION)–

24TH AND 26TH APRIL, 1940

Sur-tax – Avoidance of liability to Income Tax by means of transfer of assets to person abroad – Associated operation – Purpose of transfer – Finance Act, 1936 (26 Geo. V & 1 Edw. VIII, c. 34), Section 18.