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M’Donald (H M Inspector of Taxes) v Shand [1923] UKHL TC_8_420 (30 April 1923)

M’Donald (H M Inspector of Taxes) v Shand – [1923] UKHL TC_8_420 30 April 1923

Income Tax, Schedule E-Commission based on profits-Perquisites-Income Tax Act, 1842 (5 & 6 Viet., r. 35), Section 146, Schedule E, Rules 1 and 4.
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