HIGH COURT OF JUSTICE (CHANCERY DIVISION)-

22ND, 23RD AND 31ST JULY 1969

Income tax, Schedule D - Foreign possessions - Shares in Italian company - Distribution from share premium reserve - Whether capital or income - Income Tax Act 1952 (15 –amp; 16 Geo. 6 –amp; 1 Eliz. 2, c.10), s.123, Schedule D, Case V.

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