NO. 946–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–

19TH AND 20TH DECEMBER, 1934

Income Tax and Super-tax – Incorrect returns – Penalties – Agreement to pay a sum in respect of underpaid duties (including tax out of date for assessment) and liability for penalties – Death of taxpayer before full payment – Liability of executor – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Sections 140 (1) and 222.

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