COURT OF APPEAL (NORTHERN IRELAND)–

20TH, 21ST AND 22ND FEBRUARY AND 19TH APRIL 1967

HOUSE OF LORDS–

9TH AND 10TH DECEMBER 1968 AND 29TH JANUARY 1969

Income tax – Avoidance of tax by transfer of assets abroad – Assets transferred without purpose of avoiding United Kingdom taxation – Income accumulated with such a purpose – Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), ss. 412 and 413.

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