Lloyd's Law Reports

Professor Robert Merkin KC; Dr Johanna Hjalmarsson

Document

BOSTON DEEP SEA FISHING AND ICE COMPANY, LTD. v. H. FARNHAM (H.M. INSPECTOR OF TAXES).

[1957] 2 Lloyd's Rep. 238

CHANCERY DIVISION.

Before Mr. Justice Harman.

Revenue-Income tax-Agency-"Non-resident person"-French trawler operated by British company-Liability of British company to tax as agent of French trawler owners- Alleged ratification of operations by French trawler owners-Income Tax Act, 1918, General Rules Applicable to Schedules A, B, C, D and E, Rules 5, 6, 10.

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