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F L Smidth & Co v F Greenwood (Surveyor of Taxes) [1922] UKHL TC_8_193 (27 February 1922)

F L Smidth & Co v F Greenwood (Surveyor of Taxes) – [1922] UKHL TC_8_193 27 February 1922

Income Tax, Schedule D.-Non-resident firm-profits from trade exercised within the United Kingdom.-Income Tax Act, 1853 (16 and 17 Vic. c. 34), Section 2, Schedule D.-Finance (No. 2) Act, 1915 (5 and 6 Geo. 5, c. 89), Section 31 (2).
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