Maclaine and Co (As Agents for Maclaine, Watson and Co) v Eccott (HM Inspector of Taxes): HL 23 Mar 1926

Income Tax, Schedule D – Non-resident firm – Exercise of trade within the United Kingdom – Income Tax Act, 1853 (16 and 17 Viet., c. 34), Section 2, Schedule D – Finance (No. 2) Act, 1915 (5 and 6 Geo. V, c. 89), Section 31.

Citations:

[1926] UKHL TC – 10 – 481

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 May 2022; Ref: scu.633833