Cunard Steamship Company Ltd, v.Revenue Commissioners
Corporation profits tax - Shipping Company - Carriage of passengers to America - Tickets purchased in America -Passengers embarking at port in Irish Free State - Where trade exercised - Contract, where made - Steerage passengers - Contract ticket in form prescribed by British Board of Trade -Merchant Shipping Act, 1894 (57 58 Vict., c. 60), s. 320 - Income Tax Act, 1918 (8 9 Geo. 5, c. 40), Sch. D., par. 1 (a) (iii) - Finance Act, 1920 (10 11 Geo. 5, c. 18), s. 52 (2) (b).
To continue readingREQUEST YOUR TRIAL