NO. 1128–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–

6TH FEBRUARY, 1940

Income Tax – Claim for repayment – Interest paid in Guernsey on advance from Guernsey branch of a bank having its headquarters in United Kingdom – ‘…interest payable in the United Kingdom…’ – Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Section 36.

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