Although badged as the British-made "Reliance" - and carrying the name of the supplier - H.D.Murray Ltd. Ponders End Enfield Middx - this lathe is of unconfirmed origin. However, it does bear a resemblance to the early Sheldon 10-inch lathe, especially details of the 3-speed leadscrew gearbox, an almost identical tailstock and the use of a very Sheldon-like, tall countershaft unit. However, although the main elements were conventional enough - a V and flat-way bed, a very ordinary carriage assembly and a 3-speed gearbox on the end of the leadscrew - the headstock and countershaft was quite unlike any produced by the better-known UK makers and the oddly-positioned backgear control - at the front instead of at the back of the headstock - not like any Sheldon the writer has so far seen.
One assumption might be that H.D.Murray had a batch of lathes specially made for distribution in the UK, possibly during WW2, or had the basic form of a Sheldon copied by any one of a number of specialist firms - such as Freddie Coles in North London -  is not known.