P Carter (HM Inspector of Taxes) v Mrs L T Sharon
Income tax – Foreign possessions – New resident – Income from same source in previous
year – Finance Act 1926 (c 22), s 29(1)(b)(iv) – Meaning of “income” – Part of income
transmitted to named person in England – Gift of such part complete in foreign country –
Income Tax Act 1918 (c 40), Sched D, Case V, r 2 – Miscellaneous Rules applicable to
Sched D, r 1.
