The Law Reports (Appeal Cases)
[1926] AC 37
[HOUSE OF LORDS.]
WHITNEY APPELLANT; AND COMMISSIONERS OF INLAND REVENUE RESPONDENTS.
1925 Nov. 6.
VISCOUNT CAVE L.C., LORD DUNEDIN, LORD WRENBURY, LORD PHILLIMORE, and LORD CARSON.
Revenue
— Super Tax
— Alien resident Abroad
— Notice requiring Return of Income
— Service by Post Abroad
— Assessment in Default of Return
—
Finance (1909–10) Act, 1910 (10 Edw. 7, c. 8), ss. 66, 72
—
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), ss. 4, 7; Sch. D.
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