Great Western Railway Company, On Behalf Of W.H Hall, Clerk to the Great Western Railway Company, v Bater (Surveyor of Taxes) -  UKHL TC_8_231 13 March 1922
Income Tax-Office or employment of profit-Income Tax Act, 1853 (16 and 17 Vic. c. 34), Section 2, Schedule E ; Income Tax Act, 1842 (5 and 6 Vic. c. 35), Section 146, Schedule E, Third Rule, and Income Tax Act, 1860 (23 and 24 Vic. c. 14), Section 6.
A HTML version of this file is not available click here to view the whole pdf version :  UKHL TC_8_231