Income Tax – Incorrect Return – Penalty – Section 55 of the Income Tax Act, 1842.
Held, affirming Lord Advocate v. Sawe that the penalties imposed by Section 55 are incurred not merely by non-delivery of a return, but by delivering a return which is not true and correct.
Judges:
the Lord Chancellor (Loreburn), Lords Atkinson, Gorell, and Shaw
Citations:
[1910] AC 50, [1909] UKHL 601, [1909] UKHL TC – 5 – 440
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 25 April 2022; Ref: scu.620592