Lloyd's Law Reports

Professor Robert Merkin KC; Dr Johanna Hjalmarsson

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MACLAINE & CO. v. W. J. ECCOTT (INSPECTOR OF TAXES).

(1926) 24 Ll.L.Rep. 377

HOUSE OF LORDS.

Before the Lord Chancellor (Viscount Cave), Viscount Haldane, Lord Atkinson, Lord Shaw and Lord Sumner.

Revenue-Income Tax-Agents for foreign principals-Exercise of trade within the United Kingdom-Assessment-"Double foreigner" transactions and transactions between principals and British Government through medium of agent- Income Tax Act, 1842, Sect. 41-Finance (No. 2) Act, 1915, Sect. 31 (7).

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