NO. 148.–IN THE HOUSE OF LORDS,

FEBRUARY 15TH AND 16TH, AND MARCH 14TH, 1892.

Income Tax. – Official residence. – Emoluments. – Total income from all sources. – A banking company assigns to its agent as a residence a portion of the bank premises occupied by them in respect of which they are assessed to Income Tax under Schedule A. The agent is required to reside in the building as the servant of the bank, and for the purpose of performing the duty which he owes to his employers.

  

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.