Hartland v Diggines (H M Inspector of Taxes) – [1926] UKHL TC_10_247 22 January 1926
Income Tax, Schedule E-Income Tax on employees’ Hilaries voluntarily paid by company-Income Tax Act, 1842 (5 & 6 Viet., c. 35), Section 146, Schedule E-Income Tax Act, 1853 (16 & 17 Viet., c. 34), Section 2, Schedule E.
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