The court considered the issue of a reward to a revenue informer: ‘the value of the result of the information . . may prove to be nothing for reasons of which the informer may be totally unaware, eg, that the Inland Revenue authorities may already be in possession of much of the information which the informer believes to be confined to himself.’
Judges:
Lord President Clyde, Lord Blackburn
Citations:
(1931) 18 TC 18
Statutes:
Inland Revenue Regulation Act 1890 34
Jurisdiction:
Scotland
Cited by:
Cited – Churchhouse, Regina (on the Application of) v Inland Revenue Admn 4-Apr-2003
The taxpayer was a revenue informer one whose trade is described by Coke as ‘viperous vermin [who] under the reverend mantle of law and justice instituted for protection of the innocent, and the good of the Commonwealth, did vexe and depauperize the . .
Lists of cited by and citing cases may be incomplete.
Taxes Management
Updated: 19 July 2022; Ref: scu.194954