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Published online by Cambridge University Press: 16 January 2009
1 An identical question would not arise in England because the Commissioners of Inland Revenue have no correspondingly wide general power. But it is interesting that power to require particulars, in connection with the transfer of income abroad, from “any person” was given to the Special Commissioners by the Finance Act, 1937. An “explanation and amendment” of this provision was enacted in the Finance Act, 1939, s. 17, whereby a very limited duty of disclosure is prescribed for solicitors. Cf. Companies Act, 1948, s. 175.