Commissioners of Inland Revenue v Blott; Commissioners of Inland Revenue v Greenwood
[1921] 2 A.C. 171Between: Commissioners of Inland Revenue - Appellants
And: Blott - Respondent
Between: Commissioners of Inland Revenue - Appellants
And: Greenwood - Respondent
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
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.
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