Seymour v Reed

[1927] A.C. 554

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Between: Seymour - Appellant
And: Reed - Respondnent

Court:

Judges: Viscount Cave LC
Viscount Dunedin
Lord Atkinson
Lord Phillimore
Lord Carson

Subject References:
REVENUE
INCOME TAX
Profit from Employment
Proceeds of professional Cricketer's Benefit Match

Legislative References:
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40) - Sch. E, r. 1

Case References:
Herbert v. McQuade distinguished - [1902] 2 K. B. 631
Blakiston v. Cooper distinguished - [1909] A.C. 104

Judgment date: 24 May 1927

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ORDER

Order of the Court of Appeal reversed, and order of Rowlatt J. restored.

The respondent to pay the costs in the Court of Appeal and also the costs of the appeal to this House.

Cause remitted back to the King's Bench Division to do therein as shall be just and consistent with this judgment.