NIELSEN, ANDERSEN & CO. v. COLLINS (INSPECTOR OF TAXES). TARN v. SCANLAN (SURVEYOR OF TAXES).
(1926) 25 Ll L Rep 336
COURT OF APPEAL.
Before the Master of the Rolls (Lord Hanworth), Lord Justice Scrutton and Mr. Justice Romer.
Revenue-Income Tax-Agent for foreign shipowners - 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 (6).