(1) W H Muller and Company (London), Limited v Lethem (H M Inspector of Taxes) ; (2) Lethem (H M Inspector of Taxes) v W H Muller and Company (London), Limited – [1927] UKHL TC_13_126 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-Finance (No. 2) Act, 1915 (5 & 6 Geo. V, c. 89), Section 31.
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