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Rye & Eyre v Inland Revenue [1935] UKHL TC_19_164 (1 March 1935)

Rye & Eyre v Commissioners of Inland Revenue – [1935] UKHL TC_19_164 1 March 1935

Income Tax, Schedule D-Copyright royalties-Play produced in London-Royalties transmitted by producer’s solicitors to author resident abroad-Whether solicitors persons “by or through ” whom payment made-Income Tax Act, 1918 (8 <£ 9 Geo. V, c. 40), General Rule 21; Finance Act, 1927 (17 & 18 Geo. V, c. 10), Sections 25 and 26.
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