NO. 351.–IN THE HIGH COURT OF JUSTICE (KING’S BENCH DIVISION).–

28th, 29th and 30th March, 1911.

COURT OF APPEAL.–

29th and 30th January, and 27th February, 1912.

HOUSE OF LORDS.–

7th, 9th and 31st July, 1913.

  An English Company, carrying on insurance business in this country and abroad, invests sums of money abroad, the interest on which is not remitted to this country.

  Held, that such interest forms part of the profits or gains of the Company assessable under Case 1 of Schedule D, Section 100, of the Income Tax Act, 1842.

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