Maclaine & Co (as agents for Maclaine, Watson & Co) v Eccott (H M Inspector of Taxes) ; Eccott (H M Inspector of Taxes) v Maclaine & Co (as agents for Maclaine, Watson & Co) – [1926] UKHL TC_10_481 23 March 1926
Income Tax, Schedule D-Non-resident firm-Exercise of trade within the United Kingdom-Income Tax Act, 1853 (16 & 17 Viet., c. 34), Section 2, Schedule D-Finance (No. 2) Act, 1915 (5 & 6 Geo. V, c. 89), Section 31.
A HTML version of this file is not available click here to view the whole pdf version : [1963] UKHL TC_10_481
Source: https://www.bailii.org/