Nielsen, Andersen and Company v Collins (HM Inspector of Taxes), Tarn v Scanlan (HM Inspector of Taxes): HL 7 Nov 1927

Income Tax, Schedule D – Non-resident company – Exercise of trade within the United Kingdom-Income Tax Act, 1853 (16 and 17 Viet., c. 34), Section 2, Schedule D – Income Tax Act, 1842 (5 and 6 Viet., c. 35), Section 41-Finance (No. 2) Act, 1915 (5 and 6 Geo. V, c. 89), Section 31. U

Citations:

[1927] UKHL TC – 13 – 91

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 21 May 2022; Ref: scu.634151