Alianza Co Ltd v Bell (Surveyor of Taxes): HL 28 Nov 1905 Citations: [1905] UKHL 572, [1905] UKHL TC – 5 – 172, [1906] AC 18, 5 TC 172 Links: Bailii, Bailii Jurisdiction: England and Wales Income Tax Updated: 26 April 2022; Ref: scu.621191