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The Law Reports (Appeal Cases)

[1922] 1 AC 417

[HOUSE OF LORDS.]

GREENWOOD APPELLANT; AND F. L. SMIDTH AND COMPANY RESPONDENTS.

1922 Feb. 27.

LORD BUCKMASTER, LORD ATKINSON, LORD SUMNER, LORD WRENBURY, and LORD CARSON.

Revenue — Income Tax — Trade exercised within United Kingdom — Assessment of non-resident Persons in Name of Branch — Income Tax Act, 1842 (5 & 6 Vict. c. 35), s. 41 — Income Tax Act, 1853 (16 & 17 Vict. c. 34), Sch. D — Finance (No. 2) Act, 1915 (5 & 6 Geo. 5, c. 89), s. 31.

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