7.7.1 Great Western Railway v Bater

This case from 1922 had to disentangle the earlier Income Tax Acts. The Inspector of Taxes alighted upon a clerk called Hall who worked in some obscure room in the Great Western Railway Company, and said that, as he held a public office, the GWR had to pay tax on his earnings. It came before Rowlatt J at first instance, who found for the Crown on the basis of a precedent with which he very evidently disagreed but by which he felt bound. This was:

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