COMMISSIONERS OF INLAND REVENUE v THE INCORPORATED COUNCIL OF LAW REPORTING. (1890-1898) 3 TC 105
No. 142.–QUEEN’S BENCH DIVISION.–BEFORE THE LORD CHIEF JUSTICE (COLERIDGE) AND MR. JUSTICE MANISTY
(11TH DECEMBER 1888).
Liability to make return. – ‘Established for any trade or business.’ – Claimed that under section 15 (1) 49 & 49 Vict. c. 51., only bodies chargeable with duty were liable to make returns, that the Council were not chargeable, inasmuch as they were a body established for a trade or business, and were consequently specifically exempted by sub-section (5) of section 11 of the same Act.
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