M’Donald (HM Inspector of Taxes) v Shand: HL 30 Apr 1923

Income Tax, Schedule E-Commission based on profits-Perquisites-Income Tax Act, 1842 (5 and 6 Viet., r. 35), Section 146, Schedule E, Rules 1 and 4.

Citations:

[1923] UKHL TC – 8 – 420, 8 TC 420

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 18 July 2022; Ref: scu.633259