The Law Reports (Appeal Cases)
[1928] AC 34
[HOUSE OF LORDS.]
TARN APPELLANT; AND SCANLAN RESPONDENT.
NIELSEN, ANDERSEN AND COMPANY APPELLANTS; AND COLLINS RESPONDENT.
W. H. MULLER AND COMPANY (LONDON), LIMITED APPELLANTS; AND LETHEM RESPONDENT.
W. H. MULLER AND COMPANY (LONDON), LIMITED APPELLANTS; AND COMMISSIONERS OF INLAND REVENUE RESPONDENTS.
1927 Nov. 7.
VISCOUNT CAVE L.C., VISCOUNT DUNEDIN, LORD ATKINSON, LORD SHAW OF DUNFERMLINE, and LORD CARSON.
Revenue
— Income Tax
— Excess Profits Duty
— Foreign Shipping Company
— Exercise of Trade within United Kingdom
— Liability of Resident to Assessment as Agent
— Sub-agent
— Appeal from Special Commissioners
— Practice
— Setting down Case
—
Income Tax Act, 1842 (5 & 6 Vict. c. 35), s. 41
—
Income Tax Act, 1853 (16 & 17 Vict. c. 34), s. 2, Sch. D
—
Finance (No. 2) Act, 1915 (5 & 6 Geo. 5, c. 89), ss. 31, sub-ss. 2, 7; 38, 39 and 45.