The Law Reports (Appeal Cases)
[1915] AC 1022
[HOUSE OF LORDS.]
MITCHELL (SURVEYOR OF TAXES) APPELLANT; AND EGYPTIAN HOTELS, LIMITED RESPONDENTS.
1915 July 9.
EARL LOREBURN, LORD PARKER OF WADDINGTON, LORD SUMNER, and LORD PARMOOR.
Revenue
— Income Tax
— Company resident in England
— Trade carried on Abroad
—
Income Tax Act, 1842 (5 & 6 Vict. c. 35), s. 100, Sched. D, First Case, Fifth Case
—
Income Tax Act, 1853 (16 & 17 Vict. c. 34), s. 2; Sched. D, s. 5.