HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

21ST AND 22ND JUNE 1972

Income tax, Schedule E – Residence – Airline pilot – Based abroad – Abode maintained in United Kingdom – Landings in United Kingdom small proportion of total – Whether duties in United Kingdom ‘merely incidental to’ duties abroad – Income Tax Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), s. 156, Sch. E, para. 1; Finance Act 1956 (4 & 5 Eliz. 2, c. 54), ss. 10 and 11.

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