WM. H. MULLER & CO. (LONDON), LTD v. COMMISSIONERS OF INLAND REVENUE.
(1926) 25 Ll.L.Rep. 518
COURT OF APPEAL.
Before the Master of the Rolls (Lord Hanworth), Lord Justice Scrutton and Mr. Justice Romer.
Revenue - Income Tax - Agents in United Kingdom of non-resident shipowners- Whether non-resident shipowners trading in or trading with the United Kingdom - Income Tax Act, 1842, Sect. 41-Finance (No. 2) Act, 1915, Sect. 31.