HIGH COURT OF JUSTICE–

3RD AND 4TH JULY, 1951

COURT OF APPEAL–

21ST MAY, 1952

HOUSE OF LORDS–

10TH, 11TH, 17TH, 18TH, 24TH, 25TH AND 29TH JUNE AND 20TH JULY, 1953

Special Contribution – Payments to trustee under a will – Whether investment income – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Section 14 (3); Finance Act, 1948 (11 & 12 Geo. VI, c. 49), Sections 49 (1) and 68 (2).

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