HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

26TH, 27TH and 28TH JULY, 1961

COURT OF APPEAL–

9TH, 12TH AND 13TH MARCH, 1962

HOUSE OF LORDS–

11TH, 12TH AND 13TH MARCH, AND 10TH APRIL, 1963

Income Tax, Schedule D, Case V – Capital or Income – Distribution of assets of foreign company.

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