United Kingdom House of Lords Decisions

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URL: http://www.bailii.org/uk/cases/UKHL/1928/TC_14_218.html
Cite as: [1928] UKHL TC_14_218, 14 TC 218

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1 Eastmans, Limited v Shaw (H M Inspector of Taxes) ; 2 Eastmans, Limited v The Commissioners of Inland Revenue - [1928] UKHL TC_14_218 22 October 1928

in companies outside corporate towns, this part of that Section being, as already explained, treated as unnecessary in view of the generality of Section 58 of the Act of 1918. As regards Sub-rule (5) of Eule 18, the effect of this seems to me to operate only within the region covered by Eule 18, and gives power to assess persons within that Eule by reference to their residence or employment, whatever that may mean.

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