The Law Reports (Appeal Cases)
[1936] AC 1
[HOUSE OF LORDS.]
THE COMMISSIONERS OF INLAND REVENUE APPELLANTS; AND HIS GRACE THE DUKE OF WESTMINSTER RESPONDENT.
1935 May 7.
LORD ATKIN, LORD TOMLIN, LORD RUSSELL of KILLOWEN, LORD MACMILLAN, and LORD WRIGHT.
Revenue— Income Tax— Surtax— Annual Payments under a Deed— Salaries and Wages— Provision made for servant— Covenant— Acknowledgment in writing—
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), Sch. D, Case III., Rule 1; All Schedules Rules, Rule 19.