NIELSEN, ANDERSEN & CO. v. J. W. COLLINS (H.M. INSPECTOR OF TAXES). TARN v. SCANLAN (SURVEYOR OF TAXES).
(1926) 24 Ll.L.Rep. 365
KING'S BENCH DIVISION.
Before Mr. Justice Rowlatt
Revenue-Income Tax-Agent for foreign shipowner - Meaning of "agent" - Whether in receipt of profits or gains taxed-Trading-Bills of lading signed by master-Income Tax Act, 1842, Sect. 41-Finance (No. 2) Act, 1915, Sect. 31.