Lloyd's Law Reports

Professor Robert Merkin KC; Dr Johanna Hjalmarsson

Document

WILLIAM H. MULLER & CO. (LONDON), LTD. v. COMMISSIONERS OF INLAND REVENUE.

(1927) 29 Ll L Rep 93

HOUSE OF LORDS.

Before the Lord Chancellor (Viscount Cave), Viscount Dunedin, Lord Atkinson, Lord Shaw and Lord Carson.

Revenue-Income Tax-Excess Profits Duty -Agents in United Kingdom of non-resident shipowners-Whether carrying on trade-"Receipt of any profits or gains"-"Authorised persons"-Income Tax Act, 1842, Sect. 41-Finance (No. 2) Act, 1915, Sect. 31 - Revenue appeals - Delay - Alteration of procedure.

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