The Law Reports (Appeal Cases)
[1923] AC 37
[HOUSE OF LORDS.]
NORTH BRITISH RAILWAY COMPANY APPELLANTS; AND SCOTT RESPONDENT.
1922 Nov. 3.
LORD DUNEDIN, LORD ATKINSON, LORD SUMNER, LORD WRENBURY, and LORD CARSON.
Revenue
— Income Tax
— Assessment on Railway Company in respect of Officers' Salaries
— Salaries paid without Deduction of Income Tax
— Basis of Assessment
—
Income Tax Act, 1842 (5 & 6 Vict. c. 35), s. 146, Sch. E
—
Income Tax Act, 1853 (16 & 17 Vict. c. 34), s. 2, Sch. E
—
Income Tax Act, 1860 (23 & 24 Vict. c. 14), s. 6.