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Lloyd's Law Reports

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.

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