HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

12TH AND 13TH MAY, AND 18TH JUNE, 1953

COURT OF APPEAL–

23RD, 24TH AND 25TH NOVEMBER, AND 9TH DECEMBER, 1953

HOUSE OF LORDS–

31ST JANUARY, 1ST, 2ND AND 3RD FEBRUARY, AND 11TH MARCH, 1955

Income Tax, Schedule D – Balancing charge – Succession by Crown – Whether cessation provisions apply – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Schedule D, Cases I and II, Rule 11; Finance Act, 1926 (16 & 17 Geo. V, c. 22), Section 32.

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