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Nielsen, Andersen & Company v Collins (H M Inspector of Taxes) ; (2) Tarn v Scanlan (H M Inspector of Taxes) [1927] UKHL TC_13_91 (7 November 1927)

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(1) Nielsen, Andersen & Company v Collins (H M Inspector of Taxes) ; (2) Tarn v Scanlan (H M Inspector of Taxes) – [1927] UKHL TC_13_91 7 November 1927

Income Tax, Schedule D-Non-resident company-Exercise of trade within the United Kingdom-Income Tax Act, 1853 (16 & 17 Viet., c. 34), Section 2, Schedule D-Income Tax Act, 1842 (5 & 6 Viet., c. 35), Section 41-Finance (No. 2) Act, 1915 (5 & 6 Geo. V, c. 89), Section 31. u
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