Commissioners of Inland Revenue v Blott; Commissioners of Inland Revenue v Greenwood

[1921] 2 A.C. 171

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Between: Commissioners of Inland Revenue - Appellants
And: Blott - Respondent
Between: Commissioners of Inland Revenue - Appellants
And: Greenwood - Respondent

Court:

Judges: Viscount Haldane
Viscount Cave
Viscount Finlay
Lord Dunedin
Lord Sumner

Subject References:
REVENUE
Super-tax
Assessment
Shareholder in Company
Distribution of Dividends in the Form of fully paid Shares
Capital or Income
Liability of Shareholder to Super-tax

Legislative References:
Income Tax Act, 1842 (5 & 6 Vict. c. 35) - ss. 40, 54, 163, 164
Finance (1909-10) Act, 1910 (10 Edw. 7, c. 8) - s. 66

Case References:
Bouch v. Sproule applied - (1887) 12 App. Cas. 385
Swan Brewery Co. v. The King distinguished - [1914] A.C. 231

Judgment date: 3 June 1921

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ORDER

Commissioners of Inland Revenue v Blott

Order of the Court of Appeal affirmed and appeal dismissed with costs.

Commissioners of Inland Revenue v Greenwood

Order of the Court of Appeal affirmed and appeal dismissed with costs.