NIELSEN, ANDERSEN & CO. v. COLLINS (INSPECTOR OF TAXES). TARN v. SCANLAN (SURVEYOR OF TAXES).
(1926) 25 Ll.L.Rep. 336
COURT OF APPEAL.
Before the Master of the Rolls (Lord Hanworth), Lord Justice Scrutton and Mr. Justice Romer.
Revenue-Income Tax-Agent for foreign shipowners - 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 (6).