Reports Of Tax Cases

Published under the direction of the Board of the Inland Revenue, the Reports of Tax Cases are the only official reports issued by government authority in the area of tax and revenue law covering decisions of the High Court, Court of Appeal, House of Lords, Court of Session, Court of Appeal in Northern Ireland on issues relating to income tax, corporation tax, capital gains tax, inheritance tax and stamp duty. The bound volume set, available only through LexisNexis, is an exact facsimile of the parts issued by The Stationery Office.

Excerpt from An Index to the Official Reports of Income Tax Cases, 1907 IN this volume an attempt has been made to compile a comprehensive Index to the Reports of Income Tax Cases, with references not only to the points primarily decided in the Courts, but also to other points of importance to be found in the reported judgments and likely to be of interest to those engaged in the administration of Income Tax law. A word of warning is, however, necessary. This work is intended as an Index to the Income Tax, Cases, and not as a substitute for them. Few things are more misleading than the quotation of a single sentence without its context, and the functions of an index have been performed as soon as the user has found the reference to the passage of which he is in search. It will be noticed that certain dicta occurring in cases that have been overruled have been inserted in this Index. The reason for this is that a judgment may contain many sound propositions whose validity is not affected by the reversal of the decision in the case in which it is delivered, and this applies with even greater force to a dissenting judgment delivered in a case that has been overruled. All dicta quoted from cases overruled or doubted, or from dissenting judgments, have been indicated by distinguishing marks. Cases relating to Inhabited House Duty and to Corporation Duty have not been indexed, mainly on account of their relatively slight importance. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.